NCI consol

Good morning

I want to ask about NCI calculation. The question is like this :

Rooney co acquired 70% share capital of Marek Co. FV of NCI at acquisition is 1.1m. At FV, the net asset equal to carrying amount except for building which had FV 1.5m above carrying amount and 30 years remaining useful life. During the year, Marek Co sold goods to Rooney Co give rise to URP inventory $550,000. Marek co Profit after tax was $3.2m.

So my question is that why we need the profit after tax in the calculation of NCI? And when we need to do the FV adjustment for depreciation or the cost for the building?

Thank you