Goodwill calculation

Hi Sir, Hope you're well there. When we do goodwill calculation, it is "FV of consideration transferred + FV of NCI + FV of previously interest held - FV of NA". Assuming, the NA of subsidiary is negative figure and come to goodwill calculation, should we add or minus the negative figure from NA of subsidiary? For example, Share capital = $1,000 Pre-acquisition = ($7,000) FV of consideration transferred = $900 FV of NCI = $100 Full goodwill method is using If based on my solution, my goodwill calculation will be $900 + $100 - ($1,000 - $7,000). Hence, my goodwill acquisition will be $7,000 and this $7,000 will be categorized under Goodwill in SoFP. Will it be possible that my solution is wrong as my mind tell me that it maybe a bargain purchase and $5,000 ($1,000 - $6,000) should immediately charged to SoPL. Can you please me to clear my mind about this calculation? Thank you. Regards, Alan