Al-Wafa has total capital employed of OMR 800,000. The profit for the year is OMR 1,200,000 and the rate of return is 15%. The value of goodwill of the company using capitalisation method is; a. OMR 7,200,000 b. OMR 1,200,000 C. OMR 8,200,000 d. OMR 4,200,000