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Weighted average profit of a firm for last four years is ₹ 45,000. What is the value of goodwill if it is calculated on the basis of weighted average profit of last 2 years purchase ?

(A) ₹ 9,000
(B) ₹ 22,500
(C) ₹ 90,000
(D) ₹ 45,000

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