The capital of the firm is $\text{Rs. }1,00,000$ and normal rate of return is $8\%$. If the average profits for last 5 years are $\text{Rs. }12,000$ then find goodwill of the firm based on 3 years' purchase of super profits.

1. A
   $\text{Rs. }8,000$
2. B
   $\text{Rs. }12,000$
3. C
   $\text{Rs. }10,000$
4. D
   $\text{Rs. }11,000$