Match List-I with List-II
$$\begin{array}{ll}\text{List-I (Method of Valuation)}& \text{List-II (Formula)}\\ \text{(A) Average profit method}& \text{(I) Goodwill = Super profit }\times \text{ No. of years purchased}\\ \text{(B) Super Profit Method}& \text{(II) Goodwill = Capitalized value of average profit - Actual firm’s capital.}\\ \text{(C) Capitalization of super profit method}& \text{(III) Goodwill = Average Profits }\times \text{ No. of years purchased}\\ \text{(D) Capitalization of average profit method}& \text{(IV) Goodwill = }\left(\frac{\text{Super profit}}{\text{Normal Rate of Return}}\right)\times 100\end{array}$$
Choose the correct answer from the options given below:

1. A
   \text{(A) - (II), (B) - (I), (C) - (III), (D) - (IV)}
2. B
   \text{(A) - (III), (B) - (I), (C) - (IV), (D) - (II)}
3. C
   \text{(A) - (II), (B) - (I), (C) - (IV), (D) - (III)}
4. D
   \text{(A) - (III), (B) - (IV), (C) - (I), (D) - (II)}