mini exercise 10 goodwill question 2 and 3

question 2 stated “plant and equipment was 2,4m in excess”

question 3 stated” plant which had a fair value 2m in axcess of its carry amount”

in fair value calulation,i assume the plant is actually worth less than the carrying value as it stated “in excess”. why is the answer adding the overvalued in retain earning? i think it should be decreasing retain earning.

appreciate your help