X and Y are partners in a firm with capital of ₹ 48,000 and ₹ 31,000 respectively. They admitted Z as a…

Based on Z's capital of ₹ 30,000 for a $\frac{1}{4}$ share, the implied total capital of the new firm is $4 \times ₹ 30{,}000 = ₹ 1{,}20{,}000$, whereas the combined actual capital of all three partners is $₹ 48{,}000 + ₹ 31{,}000 + ₹ 30{,}000 = ₹ 1{,}09{,}000$. The firm's hidden goodwill is $₹ 1{,}20{,}000 - ₹ 1{,}09{,}000 = ₹ 11{,}000$, so Z's $\frac{1}{4}$ share of goodwill is $\frac{1}{4} \times ₹ 11{,}000 =$ "₹ 2,750".