A business has earned average profits of $\text{Rs. }1,00,000$ during the last few years and the normal rate of return in a similar business is $10\%$. Ascertain the value of goodwill by capitalisation of average profits method, given that the value of net assets of the business is $\text{Rs. }8,20,000$.

1. A
   \text{Rs. } 1,00,000
2. B
   \text{Rs. } 2,20,000
3. C
   \text{Rs. } 1,80,000
4. D
   \text{Rs. } 1,50,000