UGC NET Commerce Q57

Question

P, R and M are Partners in a firm. They shared profit and losses in the ratio of 3:2:1. On 1st April, R retired. The goodwill of the firm was valued at two years purchase based on the average of last three years profits. The Profits of the last three year were as under:
2020-21 Profit Rs 2,48,000
2021-22 Loss Rs 36,000
2022-23 Profit Rs 1,48,000
It was decided that share of goodwill be adjusted in the capital Accounts of P and M. What will be the amount of Goodwill of P and M?