Partners A and B have capital amounts of ₹60,000 and ₹80,000 respectively and share profit in the ratio 3:2. The goodwill of the firm is to be taken as 10 % of the average profit of the last four years, whose profits were ₹70,000, ₹80,000, ₹90,000 and ₹100,000. A new partner C wishes to join with a capital of ₹50,000. Goodwill is to be shared between A and B in their existing profit‑sharing ratio and C will not pay cash for goodwill; instead, the existing partners will adjust the goodwill share in their capital accounts. Determine the amount of goodwill that C must pay on admission.