ABC limited earned average profit of ₹ 2 lakhs during the last two years the normal

ABC limited earned average profit of ₹ 2 lakhs during the last two years the normal rate of return is 10%. The assets of the business were ₹ 15 lakhs and external liabilities was ₹ 2 lakh 80,000. Calculate the value of goodwill of the firm by super profit method if the goodwill is at 2 and a half year purchase of super profit.