Determine the value of a firm's goodwill by the capitalization of super profit method if the average profits are $\text{Rs. }1,00,000$, super profits are $\text{Rs. }18,000$, and the normal rate of return is $10\%$.

1. A
   $\text{Rs. }10,00,000$
2. B
   $\text{Rs. }5,00,000$
3. C
   $\text{Rs. }1,80,000$
4. D
   $\text{Rs. }88,000$