A partnership firm earned net profits during the last three years ended 31st March, as follows:

2023: ₹17,000; 2024: ₹20,000; 2025: ₹23,000.

Capital investment in the firm throughout the above-mentioned period has been ₹80,000. Having regard to the risk involved, 15% is considered to be a fair return on the capital. Calculate value of goodwill on the basis of two years’ purchase of average super profit earned during the above-mentioned three years.