Business showed that the capital employed on January1, 2007 was Rs. 4,50,000 and the profits for the last five years were as follows: 2007-Rs. 40,000; 2008 -Rs.50,000; 2009- Rs. 60,000; 2010 -Rs. 70,000 and 2011 -Rs.80,000.You are required to find out the value of goodwill, based on three year?s purchase of the super profit of the business given that the normal rate of return is 10%.