Profit (₹300000) includes abnormal profit (₹45000). Future expense saving will be (₹15000). What is adjusted future profit?

Correct answer: (₹270000)

The direct answer is option A: ₹2,70,000. The reported profit is ₹3,00,000, but it includes an abnormal profit of ₹45,000. Since that abnormal profit is not expected to continue, subtract it. The firm will also save a future expense of ₹15,000; a saving increases future profit, so add it. Step by step: starting profit ₹3,00,000; less abnormal profit ₹45,000 gives ₹2,55,000; add future expense saving ₹15,000 gives ₹2,70,000. Thus adjusted future profit = ₹3,00,000 − ₹45,000 + ₹15,000 = ₹2,70,000. Option A is correct. Option B, ₹2,55,000, removes the abnormal profit but forgets to add the future saving. Option C, ₹3,60,000, adds the abnormal profit or otherwise overstates the future profit; it does not follow the adjustment rule. Option D, ₹3,00,000, makes no adjustment at all. The key idea is that goodwill uses maintainable future profit: remove unusual income and include genuine future savings. A useful cue is “abnormal income subtract, expected saving add.” Carefully read whether an amount is a gain, a loss, an expense, or a saving before deciding its sign.