Consolidated Statement of Financial Position

Hello Could you please help me with the below question? At the 1st of January 20x2 Y acquired 75% of the share capital of Z for $400,000. At that date the share capital of Z consisted of 600,000 ordinary shares of 50c each and its reserves were $50,000. The fair value of NCI at the date of acquisiton was $100,000. What amount should appear for goodwill int eh consolidated statement of finan position of Y and its subsidiary z at 31 december 20x6 a) 150000 b) 137,500 c) 55,000 d) 110,000 The correct answer is A, below the calculation Cost of investment 400,000 NCI acquisition 100,000 Less NA acquistion (350,000) 150,000 I didn't undestand how NA acquistion 350,000 was calculated. Thanks Gabbi