The total capital of the firm of Sakshi, Mehak and Megha is Rs 1,00,000 and the market rate of interest is 15%. The net profits for the last 3 years were Rs 30,000; Rs 36,000 and Rs 42,000. Goodwill is to be valued at 2 years' purchase of the last 3 years' super profits. Calculate the goodwill of the firm.    (3 marks)