Group statements

Hi,

I have a question about the gains or loss on disposal which I am struggling to approach.

JL acquired 8 million of the 10 million issued share capital of DP on 1Oct X1 for $14.8, when the balance on retained earnings was $6 mil. On 30 Sep X8 JL sold all of its holding for $17 mil.

Non-controlling interests at acquisition was measured at the prportionate share of net assets. Goodwill on acquisition was recognised as 70% impaired by the disposal date.

An extract from the SOFP of DP as at 30 Sep X8 is a follows;

Sare capital 10,000,000
Retained Earnings 8,900,000
Total 18,900,000

What is the gain or loss on dispoal to be included in the group financial statements for the year ended 30 Sep X8?

A) $560,000 gain
B) $1,280,000 gain
C) $1,880,000 gain

I worked out the below.
Consideration 14.8
NCI 2.0

Less @ Acq
Share Cap (10)
Retained Earn ( 6)

Goodwill = 0.8

so 30% of 0.8 = 0.24

So 14.8 + 0.24 = 15.04

17 – 15.04 = 1.96 gain??