Capitalisation of Average Profit). The net profits of a company for the past five years are: 2012-80,000; 2013-90,000; 2014- 94,000; 2015- 80,000 and 2016-96,000. The capital employed in the business is 8,00,000 on which a reasonable return of 10% is expected. Calculate the goodwill of the company under the capitalisation of the average profits method. ​