Chap 8 practice question 4 Impairment Goodwill NCI

Hello sir,

For the question 4 of the chapter 8 practice question (Sored and Raise) I was wondering why we didn’t share the goodwill and the goodwill impairment with the NCI since we valuate them at the fair value based on the market price of the share.
Then I checked and saw that the 954k of valuation of the NCI investment was actually less than the proportional value of the net assets at the date of acquisition (25% of 4 960k =1 240k).
Does it mean that we should check if the valuation of the NCI is greater than the proportionnal value in order to know if we share the goodwill with the NCI?
Or did I miss a detail?