Solution 6 of Cbse sample Paper 2025-26 | Accountancy Class 12 @sethsaccountancytricks 6. Jai and Veeru were in a partnership sharing Profit &Loss in the ratio 5:3. Their Capitals were ₹ 10,00,000 and ₹ 8,00,000 respectively. The firm was also having reserves of ₹ 7,00,000. Normal rate of return was 10%. Firm made average profits of ₹ 2,30,000 for the year ended March 31, 2025 (after adjustment of loss of machinery of book value of ₹2,00,000 by fire against which insurance claim of ₹1,50,000 was admitted). Value of goodwill as per Capitalisation of super profits will be: A. ₹ 10,00,000 B. ₹ 3,00,000 C. ₹ 18,00,000 D. Nil.