Group Retained Earnings

Hi Sir, Thanks loads for your lectures on this, I found them very helpful! I am just confused by an answer in my Kaplan Book, could you help? H bought 90% of the equity share capital of S, two years ago on 1January 20X2 when the retained earnings of S stood at $5,000.Statements of financial position at the year end of 31 December 20X3 areas follows: PPE: H 100 S 30 Investment in S. H 30 Inventory H 90 S 20 Receivables H 110 S 25 Bank H 10 S 5 Share Capital H 15 S 5 Retained Earnings H 159 S 31 Non Current Liabilities H 120 S 28 Current Liabilities H 50 S 16 S transferred goods to H at a transfer price of $18,000 at a mark-up of 50%. Two-thirds remained in inventory at the year end. The current account in H and S stood at $22,000 on that day. The H group uses the fair value method to value the non-controlling interest. The fair value of the non-controlling interest at acquisitionwas $4,000. Prepare the consolidated statement of financial position at 31/12/X3. I just don't understand the NCI part. I thought it would be; Fair Value + (10% of post-acquisition profits) 4 + ((31-5)*0.1)) = 6.6 But the answer is 6.2, can you help me understand, please?