Problem
A Ltd acquired 75% equityr of E Ltd. Total equity shares of 3 Ltd were 10 000 shares at $1 per share. B Ltd's net assets on acquisition date were $60 000. Consideration paid by A Ltd for the acquisition was $60 000. The market value of B Ltd's shares on the acquisition date was $8 per share. How much is the goodwill attributable to the non-controlling interest of B Ltd assuming it is valued at the proportionate share of the aoquiree's identifiable net assets?