Goodwill is to be calculated at one and a half years purchase of average profit for the last 5 years. The firm earned the profit during the first 3 years as, Rs. 20,000, Rs. 18,000 and 2,000 and 5,000 in last 2 years, goodwill amount will be: A B C D Rs. 12,000 Rs. 10,000 Rs. 15,000 None of the above