Discontinued operation (SBR-INT Sept/Dec 2022)

Can someone please help and explain me how the following questions should be solved?

On 1 January 20X9, Sterling Co announced a plan to dispose of Batch Co, which operates in a significantly different business sector to the rest of the group.
Sterling Co first acquired 70% of the equity shares in Batch Co on 1 January 20X7 for consideration of $3•1 million when the fair value of the identifiable net assets acquired was $3•6 million. The ordinary share capital and retained earnings of Batch Co were $0:5 million and $2-1 million respectively. The excess of the fair value of the identifiable net assets was due to a building with an estimated useful life of 10 years at the acquisition date. The fair value of the non-controlling interest (NCI) in Batch Co was $0:9 million on 1 January 20X7. Sterling Co uses fair values to measure NCI.
On 1 January 20X9, Batch Co reported retained earnings of $2-9 million, with no change in ordinary share capital, or impairment of goodwill, since acquisition.
Sterling Co decided to treat Batch Co as a disposal group held for sale in accordance with
IRS 5 Non-current Assets Held for Sale and Discontinued Operations. Assets and liabilities of Batch Co require no remeasurement to meet applicable IRS standards prior to restating as a disposal group, and the total fair value less costs to sell of the disposal group at 1 January 20X9 was estimated to be $4:4 million.

(c) Using exhibit 3, explain to the directors of Sterling Co how to account for Batch Co as a discontinued operation at 1 January 20X9 in Sterling Co’s
qui consolidated financial statements. Your answer should include:

A calc of the goodwill at 1st Jan 2017,
A calc of how the investment in Batch Co should be measured prior to disposal?

Thank you in advance!