b. H\&M enterprise acquires all the equity of Uniqlo in a business combination and assumes control at the closing date. H\&M paid a cash consideration of RM75,000,000 and 30% of the consideration amount as value of stock issued to Uniqlo. Transaction cost incurred was RM1,500,000 and fair value of target identifiable tangible assets worth RM71,500,000 and intangible assets is 50% of the latter amount. Liabilities assumed are equal to RM10,000,000. Required: Show the amount of goodwill recognised by H\&M from the acquisition of Uniqlo (10 Marks)