Calculate the "Goodwill/Capital Reserve "to be shown in the Balance Sheet of the Holding company as on 31.03.2022 from the following details:

1 . Holding company holds 80% of the equity shares issued by the subsidiary company

2. The issued share capital, accumulated losses and reserves of the subsidiary company stand at Rs 50 lakhs, Rs 5 lakhs and Rs 3 lakhs respectively as on 31.03.22

3. The Holding company has not recorded the loss of stock amounting to Rs 2 lakhs out of which Rs 1 lakhs is claim that the insurance company has agreed to.

4. The debtors of the Holding company and the creditors of the subsidiary company need to be reduced to the extent of mutual amounts that is owed amounting to Rs 8 lakhs

5. The Holding company spent Rs 50 lakhs for it's investments in subsidiary company