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Weighted average profit of last five year of a firm is ₹ 2,70,000; What is the value of goodwill on the basis of weighted average profit of last 3 years ?

(A) ₹ 1,56,000
(B) ₹ 81,000
(C) ₹ 94,000
(D) ₹ 1,35,000

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