Dani and Gani have been running a restaurant under a partnership since 2017. In early 2020, Zani joined the partnership. They agreed to admit Zani for an investment of RM200,000, after recognising the market value of the net tangible assets. The business has the following financial information for the three years prior to Zanis admission: 2017 2018 2019 Profit RM60,000 RM90,000 RM120,000 Calculate the amount of goodwill using the excess of capitalised value of profit method.