XYZ Ltd acquired 2000 equity shares of DEF Ltd on 01.04.2017 for a price of ?3,00,000.DEF Ltd made a net profit of ?80,000 during the year 2017-18. DEF Ltd issued Bonus shares of one shares for every five shares held out of post-acquisition profits earned during 2017-18. The share capital of DEF Ltd is ?2,50,000 consisting of shares of ?100 each. If the shares of XYZ Ltd in the pre-acquisition profit of DEF Ltd is ?56,000, the amount of Goodwill/Capital Reserve to be shown in the consolidated balance sheet as on 31.03.2018 is:

The syllabus (with weightage):
A. GAAP and Accounting Standards 20%
B. Accounting of Business Combinations & Restructuring 20%
C. Consolidated Financial Statements 20%
D. Developments in Financial Reporting 25%
E. Government Accounting in India 15%