Dolphin Co acquired an $80\%$ share of Whale Co on $1$ April $20$X$1$ for $$5$m$.$ The fair value of the net assets of Whale Co on that date were $$3$m$.$ The non controlling interest was valued at $$0\mathrm{.}8$m$,$ its fair value. Calculate goodwill based on the full goodwill method under IFRS $3.$Please select the right answer $$2\mathrm{.}6$m $$2\mathrm{.}8$m O $$2\mathrm{.}0$m $$2\mathrm{.}4$m