Capital of the firm Sharma and Verma is Rs 200000 and the market rate of interest is 15%. Annual salary to partners is Rs 12000 each . The profits for the last three years were Rs 60000, Rs 72000 and Rs 84000. Goodwill is to be valued at 2 years' purchase of last three years' average super profit. Calculate goodwill of the firm. The answer given in the book is : Goodwill Rs 36000.