D-Shaped Groups : Ex 4- Anda, Kristina, Liene

Hello Sir,
I was going through Anda, Kristina and Liene – example 4 on chapter 3. I understood upto goodwill calculation.. But for the divison of goodwill for K in L (dividing 18000 into 12600 and 5400), this 5400 is the goodwill for NCI in K right? If it is the NCI for K, then should it not be included in the total NCI goodwill together with the NCI for A in K (of 9900).. I understand that the L’s NCI is excluded as it is taken on a proportional basis. But since this is the NCI for K, should it not be included? I hope my question makes sense..

Sir, thanks a lot for such helpful and wonderful lectures.. I have got no words to describe my thanks to you and Opentuition..