Business Combinations & Intangible assets.

Dear Tutor,
I have a doubt in 2 questions and the reason I am asking them in the same post is because both questions share the same concept.

Question 1:
Crash Co acquired 70% of Bank Co’s 100,000 $1 ordinary shares for $800,000 when retained earnings of Bang Co were $570000.
Bang Co also has an internally developed customer list which has been independently valued at $90,000. The non controlling interest in Bang Co has a fair value of $220,000 at the acquisition date.
What was the goodwill arising on acquisition?

Solution 1 (according to the book):Goodwill = $350,000 (here, the solution has not included the internally developed customer list of $90,000.)

My question here is, why is the $90,000 not included? What we have studied is that even internally developed intangible assets are recognized at a group level. Is there a chance that the solution is wrong?

Question 2: Sybil has acquired a subsidiary Basil in the current year. Basil has a brand which has been reliably valued by Sybil at $500,000, and a customer list which Sybil has been unable to value
Which of these describes how Sybil should treat these intangible assets consolidated Financial Statements?
A. They should be included in goodwill
B. The brand should be capitalized as a separate intangible asset, whereas the customer list should be included within goodwill.
C. Both the brand and the customer list should be capitalized separate intangible
D. The customer list should be capitalized as a separate intangible asset, whereas the brand should be included within goodwill.

Answer 2 (according to the book): Option B

Now, in this question, the answer given is clearly opposite of what has been done in Question 1. Please solve this doubt and tell me what is the right thing to be done!

Thanks in advance. I also apologize for such a long post.