Capital of the firm of Sharma and Verma is 2,00,000 and the market rate of interest is 15%. Annual salary to partners is 12,000 each. The profits for the last three years were 60,000; 72,000 and 84,000. Goodwill is to be valued at 2 years' purchase of last 3 years' average super profit.

Calculate goodwill of the firm.