The total capital of the firm of Sourabh, Mohit and Nikhil was Rs. 1,00,000. The net profits for the last three years were: 2019–20 Rs. 40,000; 2020–21 Rs. 46,000; 2021–22 Rs. 52,000. There was an abnormal loss of Rs. 3,000 in 2020–21. Goodwill is to be valued at 2 years’ purchase of the \emph{average profit} of the last three years. Calculate the goodwill of the firm.