chases 80% of David by paying $50 a share for 40,000 of David. The ary pu.00 shares of David are held by minority shareholders and are worth remaining 10 i share both before and after the acquisition. Assume that 100% of the $40 per PVNAA of David at date of acquisition is $2,200,000. Calculate goodwill How much goodwill is allocated to the controlling interest and how much to the noncontrolling interest