Hanny, Pammy, and Sunny are partners sharing profits in the ratio of $3:2:1$. Goodwill is appearing in the books at a value of $\text{Rs. }60,000$. Pammy retires and at the time of Pammy's retirement, goodwill is valued at $\text{Rs. }84,000$. Hanny and Sunny decided to share future profits in the ratio of $2:1$. Pammy's share of the current value of goodwill is:

To find Pammy's share of the current valued goodwill, we consider the new valuation of goodwill at the time of retirement.Identify the total current value of goodwill:
$$\text{Current Goodwill}=\text{Rs. }84,000$$
Determine Pammy's profit-sharing ratio:
$$\text{Old Ratio of Hanny : Pammy : Sunny}=3:2:1$$
$$\text{Pammy’s Share}=\frac{2}{3+2+1}=\frac{2}{6}=\frac{1}{3}$$
Calculate Pammy's share of the current value of goodwill:
$$\text{Pammy’s Share of Goodwill}=\text{Rs. }84,000\times \frac{1}{3}=\text{Rs. }28,000$$
(Note: Existing goodwill appearing in the books at $\text{Rs. }60,000$ is written off among all old partners in their old profit-sharing ratio, but the question specifically asks for Pammy's share of the current value of goodwill).