If the Average Capital Employed in a firm is $\text{Rs. }9,00,000$, the Average Profit is $\text{Rs. }2,80,000$, and the Normal Rate of Return is $20\%$, calculate the value of goodwill using the Capitalisation of Super Profit Method.

1. A
   $\text{Rs. }1,24,000$
2. B
   $\text{Rs. }5,00,000$
3. C
   $\text{Rs. }45,00,000$
4. D
   $\text{Rs. }3,36,000$