Cons of foreign sub – gwill and NCI calc

Confused as current kaplan book says something different from old kaplan book
2 questions:
Firstly, if calculating goodwill on a full basis, do you calculate the exchange difference on the total figure for goodwill then take the NCI% and group% from this total (option a) or should you work out the exchange difference for the group goodwill and NCI goodwill separately based on their goodwill amount (option B) ? example:
cost of investment 40000 euros, FV of NCI at acquistion 7500 euros, net assets at acquistion 30000 euros
full goodwill 17500 euros translated at closing rate (5) = $3500
parents (80%) share of gwill 16000 euros @ CR (5) = $3200
NCI (20%) share of gwill 1500 euros @ CR (5) = $300
17500 euros at opening rate (4) = $4375 making exchange loss of $875
Group share of exc. loss £700, NCI share $175 (option a)

or Group 16000 euros @ opening rate (4) = $4000 less $3200 therefore exchange loss of $800 and NCI 1500 euros @ OR = £375 less $300 giving exchange loss of $75 (option b)

Secondly, workings for NCI:
1. NCI at acquistion at opening rate + NCI share of post acq profits for the year at average rate

or

2. NCI at acquisition + NCI share of post acq profits both at closing rate

Thanks in advance