19 Information: Capital Accounts of Partners Naresh and Vikesh-5,00,000 each; Balances in Current Accounts of Naresh and Vikesh-50,000 and 40,000 respectively; Bank Loan- 10,00,000; Goodwill 50,000 Investments-25,000; Advertisement Suspense-15,000. Based on the above information, Capital Employed for the purposes of valuation of Goodwill will be