Question number 14 ..... please solve

Solution:
Normal Profit = Capital employed x normal rate of return
                      = 200000 x 15%
                     = Rs 30000
Average profit = 48000
Super Profit = Average profit - Normal profit
                    = 48000 - 30000
                    = Rs 18000
Goodwill = Super profit x No. of purchase year 
              = 18000 x 3
              = Rs 54000