(All amounts in millions of Euros- state your answer as such) P Company, who uses IFRS, acquired 75% of S for 1,600. The fair value of S's identifiable assets and liabilities at acquisition date were: Assets = 3,100; Liabilities = 1,700. The shares of S not acquired by P had a total market value of 300 at acquisition date. SHOW AND LABEL ALL COMPUTATIONS 1. How much would the non-controlling interest (NCI) AND goodwill be using the proportionate share method? 2. If P was a U.S. company using U.S. GAAP, what would NCI AND goodwill be?