Admission of partner class 12

Dear student Since C brings 3,40,000 as his 1/3rd share of profit, the new firms profit would be 10,20,000 (3,40,000x3). But the actual capital of the firm is 3,40,000+1,80,000+2,00,000 = 7,20,000 (capitals of A+B+C). So the remaining amount ie. 3,00,000 (10,20,000 - 7,20,000) is the hidden goodwill of the firm) Answer is d) 300000. Regards