Disposal of controlling interest : NCI not included in calculation of gain/loss

Hello Sir,

This example, of calculating the gain/loss from disposal of controlling interest, is from the ACCA technical article Business Combinations – IFRS 3 (Revised).
https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/business-combinations.html

The example is the very last example of the article and very confusing. It says :

On 1 January 2008, Rage acquired a 90% interest in Machine, a public limited company, for a cash consideration of $80m. Machine’s identifiable net assets had a fair value of £74m and the NCI had a fair value of $6m. Rage uses the full goodwill method. On 31 December 2008, Grange disposed of 65% of the equity of Machine (no other investor obtained control as a result of the disposal) when its identifiable net assets were $83m. Of the increase in net assets, $6m had been reported in profit or loss, and $3m had been reported in comprehensive income. The sale proceeds were $65m, and the remaining equity interest was fair valued at $25m. After the disposal, Machine is classified as an associate under IAS 28, Investments in Associates. The gain recognised in profit or loss would be as follows:

Fair value of consideration $65
Fair value of residual interest $25
Gain reported in comprehensive income $3

Total = $93

Less net assets and goodwill derecognised:
Net assets ($83)
Goodwill (80 + 6 – 74) ($12)

Total Loss on disposal to profit or loss = ($2)

My question is:

1) Why NCI is not included in the calculation?

2) When NCI is not included, then why whole Asset is included in gain or loss calculation? Shouldn’t it include only CI’s share of net asset?

Thank You