The profits for the five years of a firm are as follows:Year 2013: $\text{Rs. }4,00,000$ Year 2014: $\text{Rs. }3,98,000$ Year 2015: $\text{Rs. }4,50,000$ Year 2016: $\text{Rs. }4,45,000$ Year 2017: $\text{Rs. }5,00,000$ The goodwill of the firm on the basis of $4$ years' purchase of $5$ years' average profits is:

1. A
   $\text{Rs. }4,38,600$
2. B
   $\text{Rs. }21,93,000$
3. C
   $\text{Rs. }17,54,400$
4. D
   $\text{Rs. }20,45,200$