Computation of G/W for acquisition

Johanna acquired 100% of Sidney on 1 January 20X4, paying $5 million cash, including $200,000 professional fees. Johanna also agreed to pay $10 million on 1 January 20X6. Johanna Co has a cost of capital of 10% Identify the components to be included within the calculation of goodwill for the acquisition of Sidney Co for the year ended 31 December 20X4. Consideration 1 cash consideration of 5 m 2 cash consideration of 4.8 m 3 deferred cash consideration of 8.3 m 4 deferred cash consideration of 9.1 m The correct answer is 2 & 3 But according to me it should be 1 & 4 1 because professional fees can not be reduced while calculating the consideration & 4 because PV of deferred cash consideration as increased by the interest charge of one year from 8.3 m * (1.1) = 9.3 M Please explain