P6 past exam Mar-Jun 2017

Hi,
Does any body have the answer for the Mar-Jun 2017 exam? ACCA global website uploaded 2 questions instead of 1 question and 1 answer so I am unable to check my working.
If no one have it, can you please help me with question below?

Achiote owes 80% sharholding in Borage

Borage Ltd also purchased a patent from Achiote Ltd for £45,000 on 1 January 2017.
– Achiote Ltd had purchased the patent for £38,000 on 1 January 2014.
– The patent was being amortised in Achiote Ltd’s accounts on a straight-line basis over a ten-year period.
– Borage Ltd will continue to amortise the patent over the remainder of its ten-year life.

1. Is this a group transfer?
2. What is the cost of patent for Borage to amortise?

Thank you