A and B were in partnership sharing profit and losses in the proportion of three fourth and one fourth respectively. Their balance Sheet stood as follows on 31st December 2003.LIABILITIES …….…….…. Rs.Creditors …………………....... 37,500Capital AccountA ……………………………......… 40,000B…………………………......……. 10,000TOTAL ……………….…… 87,500ASSETS …………….….. Rs.Cash at bank ………... 22,500Bill receivable……..…. 3,000Book debts…………..… 16,000Stock………..………….. 20,000Furniture………..…….. 1,000Building………..…….... 25,000TOTAL……………... 87,500They admitted C into partnership 1st January 2004 on the following terms:The C pays Rs. 10,000 as his capital for 1/5 share in the future profits.That goodwill for Rs. 20,000 is...