Total capital employed in the firm is Rs. 8,00,000 reasonable rate of return is 15% and profit for the year is Rs. 12,00,000. The value of goodwill of the firm as per capitalization method would be:

1
Rs. 82,00,000
2
Rs. 12,00,000
3
Rs. 72,00,000
4
Rs. 42,00,000
5
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