Answer this ASAP pls

Solution:
 

Year	Profit	Adjustment	Normal Profit
2018	125000		125000
2019	100000	25000  (abnormal loss)	125000
2020	187500		187500
2021	(62500)		(62500)
2022	125000		125000

Average Profit = [125000 +125000 +187500 + (62500) +125000] /5
                        = 500000 /5
                        = Rs 100000

Goodwill = Average Profit x No. of purchase year 
               = 100000 x 3
               = Rs 300000