Question no 16 fr rtp nov 14

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I have doubt in question no 16 valuation of goodwill ,financial reporting, RTP NOv 14 In suggested ans only 4 yrs profits takes instead of 5 yrs ? Is that right or not?
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Plz see sfm ka leasing wala quesion 5% kaha se aaya?
After tax rate give 7 % tax rate 30% before tax into rate is 10% (7%/1-.30) 10% is for whole year for half year it is 5% (10×6/12)

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