Company A takes over Company B on 1st April 2024. The Balance Sheet of Company B shows the following: • Share Capital: ₹10,00,000 (1,00,000 shares of ₹10 each fully paid) • General Reserve: ₹2,00,000 • Profit & Loss A/c (Credit balance): ₹1,00,000 • 12% Debentures: ₹3,00,000 • Sundry Assets: ₹16,00,000 The agreed Purchase Consideration (P

• C was as follows: • For every 2 shares in B, shareholders receive 3 shares of A (FV ₹10, issued at ₹12, i.e., 20% premium). • In addition, shareholders of B receive cash of ₹2,00,000. • A agrees to discharge the debentures of B at a premium of 5%. You are required to determine the amount of Goodwill or Capital Reserve in the books of A Ltd.