Example 9 of Chapter 7

Sir, looking at the answer to Example 9. Impairment is 10% based on last goodwill amount of 32,800. But why does W2 for Example 9 use 35,000? Is this an error or do I miss out something? Thanks a lot. Replying - Sir it states using 32,800 but I think the answer is using NCI Value of 55,000 and so the goodwill is 35,000 not 32,800.