Calculating NCI using the proportionate share of FV of identifable net assets

Working through a FR question and i am not sure if the answer to the question is incorrect or if i am misunderstanding. The question is asking to calculate goodwill on acquisition of a subsidiary using the proportionate share of fair value of identifiable net assets to calculate NCI. The subsidiary was acquired on 01/04/20X4 and the year end date is 01/12/20X4. Profits of £2m were earning during the year which accrued evenly throughout the year. The Share capital is £2.5M and reserves are £10.5m on the subsidiary at YE and the consideration transferred was £14m. The trouble i am having is with calculation of NCI, from my understanding, this is calcluated as the proportionate value of the net assets at acquisition date which would be £2.5m (share cap) plus £9m (reserves). I have calculated the £9m reserves by deducting the post acquisition £1.5m profits however the answer is saying that the NCI is £2.5m share cap plus £10.5m reserves however this does not take into account he post acquisition profits?