The average net profit before adjustments is ₹ 5,14,000. Profit includes interest at 8% on non-trading investments. The cost of these investments is ₹ 1,98,200 while the face value is ₹ 2,00,000. Expenses amounting to ₹ 7,000 per annum are likely to be discontinued in the future. The provision for income tax to be made at 30%. The normal rate of return may be taken at 10%. The average capital employed in the business (including investments) is ₹ 18,98,200. Assuming 4 years purchase of super-profits, what is the value of goodwill