The profits for the previous three years are given below:

2018-2019 Rs. 23,000 (including an abnormal gain of Rs, 8,000)

2019-2020 Rs. 40,000 (after charging an abnormal loss of Rs. 12,000)

2020-2021 Rs. 38,000 (after writing off bad debts amounting to Rs. 6,000)

The amount of goodwill at two years purchase of the average profits of the last three years will be ______.