Average net profit expected in future by Zee & Co. is ₹ 36,000 per year. Capital employed in the business by the firm is ₹ 2,00,000. Normal rate of return on capital in this class of business is 10%

Average net profit expected in future by Zee & Co. is ₹ 36,000 per year. Capital employed in the business by the firm is ₹ 2,00,000. Normal rate of return on capital in this class of business is 10%. Remuneration of the partners (Management Cost) is estimated to be ₹ 6,000 p.a. Find the value of goodwill on the basis of two year’s purchase of super profit.