Different Answers given for same question Q Marchant (BPP and Kaplan exam kit)

The exam kit of Kaplan and Bpp have different answers and i wanted to know which is correct.
Q Marchant – Sale of Nathan

Kaplan Answer is as follows

Sale of equity interest in Nathan
Fair value of consideration received 18
Increase in non-controlling interest
($120m net assets + fair value adjustment of $14m (see below) + $12m goodwill) × 8%) 11.68

18-11.68=6.32

The fair value adjustment at acquisition is calculated as follows:
Share capital 25 Retained earnings 65 Other components of equity 6 Fair value adjustment (bal. fig.) 14 = Fair value of net assets 110

Bpp is
NCI share of post-acquisition reserves: 40% × $(120 – (25 + 65 + 6)) Impairment ($15m x 20% = $3.0m ((a) (ii)) @ 40%)
Increase in NCI: $53.4m × 8%/40% = $10.68m

Fair value of consideration received
Increase in NCI in net assets and goodwill at disposal Adjustment to parent’s equity
45.0 +9.6- (1.2)= 53.4

18.00 -(10.68) = 7.32

I’m more comfortable with BPP’s answer and i worked it out like that.

When i was going through the mark-scheme there was 1 mark for the correct answer, Which is the correct answer and if i chose to work out sale of acquisition in the way BPP has, would that be correct?