Puneet and Tarun are in restaurant business having credit balances in their fixed Capital Accounts as Rs. 2,50,000 each. They have credit balances in their current Accounts of Rs. 30,000 and Rs. 20,000 respectively. The firm does not have any liability. They are regularly earning profits and their average profit of last 5 years is Rs. 1,00,000. If the normal rate of return is 10%. Find the value of goodwill by Capitalization of Average profit Method.