Bhaskar and Pillai are partners sharing profits and losses in the ratio of 3 : 2. They admit Kanika into partnership for 1/4th share in profit. Kanika brings in her share of goodwill in cash. Goodwill for this purpose is to be calculated at two years' purchase of the average normal profit of past three years. Profits of the last three years ended 31st March, were:

2017 - Profit Rs 50,000 (including profit on sale of assets Rs 5,000).

2018 - Loss Rs 20,000 (including loss by fire Rs 30,000).

2019 - Profit Rs 70,000 (including insurance claim received Rs 18,000 and interest on investments and Dividend received Rs 8,000).

?Calculate the value of goodwill. Also, calculate goodwill brought in by Kanika.      (3 marks)