BPP MIXED BANK 3 Q 31.15 P178

Hi Tutors, Please kindly see the below question: Manchester has 10 million $1 issued ordinary shares. At 1 May 20x9 Bristol purchased 70% of Manchester's $1 ordinary shares for 8,000,000. At that date Manchester had net assets with a fair value of $8,750,000 and its share price was $1.20. The non-controlling interest is valued using the share price at the date of acquisition. What was the total goodwill arising on acquisition at 1 May 20x9? im having issues with calculating the nci share for this question as i calculated it as $2,400,000 (1.20 x 2,000,000 because there was 10 million shares and Bristol purchased 8 million shares which leaves 2,000,000. But the answers shows that nci share at the date of acquisition was 3,000,000 shares - how is it 3,000,00?