The value of goodwill calculated based on the capitalization of average profit method is $\text{Rs. }1,80,000$. If the Net Assets of the firm are valued at $\text{Rs. }8,20,000$, find the capitalized value of average profits.

1. A
   $\text{Rs. }1,80,000$
2. B
   $\text{Rs. }8,20,000$
3. C
   $\text{Rs. }10,00,000$
4. D
   $\text{Rs. }6,40,000$