Plastik Co Goodwill impairement what is right?

Dear Tutor ,

I have been wondering what i have been doing wrong on this exercice only to find that this exercise exists as a past exam 2014.

So here is the exercise

On 1 January 2014, Plastik acquired 80% of the equity share capital of Subtrak. The consideration was satisfied by a share exchange of two shares in Plastik for every three acquired shares in Subtrak. At the date of acquisition, shares in Plastik and Subtrak had a market value of $3 and $2·50 each respectively. Plastik will also pay cash consideration of 27·5 cents on 1 January 2015 for each acquired share in Subtrak. Plastik has a cost of capital of 10% per annum. None of the consideration has been recorded by Plastik.

(v) Plastik’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Subtrak’s share price at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.
(vi) Due to recent adverse publicity concerning one of Subtrak’s major product lines, the goodwill which arose on the acquisition of Subtrak has been impaired by $500,000 as at 30 September 2014. Goodwill impairment should be treated as an administrative expense. (vii) Assume, except where indicated otherwise, that all items of income and expenditure accrue evenly throughout the year

(iv) Goodwill in Subtrak
Investment at cost Shares (9,000 x 80% x 2/3 x $3) 14,400
Deferred consideration (9,000 x 80% x 27·5 cents x 1/1·1) 1,800
Non-controlling interest (9,000 x 20% x $2·50) 4,500 ––––––– 20,700
Net assets (equity) of Subtrak at 30 September 2014 (12,500)
Less post-acquisition profits (2,000 x 9/12) 1,500
Fair value adjustment: property (4,000) –––––––
Net assets at date of acquisition (15,000) –––––––
Goodwill acqusition 5,700

No impairment on goodwill acquisition

Impairment deducted from Subtrak retained earnings column

The same Exercise from past paper Acca 2014

(iv) Goodwill in Subtrak

Investment at cost Shares (9,000 x 80% x 2/3 x $3) 14,400
Deferred consideration (9,000 x 80% x 27·5 cents x 1/1·1) 1,800
Non-controlling interest (9,000 x 20% x $2·50) 4,500 ––––––– 20,700
Net assets (equity) of Subtrak at 30 September 2014 (12,500)
Less post-acquisition profits (2,000 x 9/12) 1,500
Fair value adjustment: property (4,000) –––––––
Net assets at date of acquisition (15,000) –––––––
Goodwill on consolidation 5,700
Impairment as at 30 September 2014 (500)
5,200

So my question is

1)?ow can we arrive in two different goodwill calculations with the same info ?

2)Do we always deduct the impairement on goodwill from the subsidiary column ?

3)Is goodwill on acquisition different from goodwill on consolidation ?

Thank you.