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