Step Acquistion December 2007 -ACCA Paper

Dear Sir / Madam,

In Question 1 of December it is mentioned as under,
Beth ( Parent) acquired Lose ( subsidiary) as under,
1 December 2005 20% Holding
1 December 2006 60% Holding

In step acquisitions like this we do only one Goodwill Calculation by taking into account

Fair Value of Consideration of 1 December 2005 + Consideration of 1 December 2006 200
Less – Share of Net Separable Asset at Fair Value at Date of Acquisition ( 80% X 250) (200)
Goodwill Nil

ACCA has calculated two separate good will which are coming to 14 Million. Is it correct !

Kindly help.

Deep