Hello, this is a training for my IFRS exam, can you help me out because I don't understand the teachers correction

On Dec 1# 2000, A Pharmaceutical company, Pharma plc, acquires 90% shares of a start-up business, Vac for 1,500, 000 6. The payment is made by cash on Dec 1". Vac is performing highly innovative research on vaccines. Vac's assets and liability information on Dec 1st are in the following table: Book value on Dec 1st Fair value on Dec 1s Asset Cash 100,000 100,000 Inventory 500,000 450,000 Fixed asset 1.500,000 1.500,000 Brand 700,000 900,000 Liabilities Accounts payable 800,000 800,000 Long-term debt 1.300,000 1.000,000 The primary reason for acquiring this company is to acquire the bright, young biochemists who perform the research. However, there is a risk associated with this acquisition as EU regulators are considering the ethics of using certain materials in the vaccines. Required: (a) Calculate the fair value, the goodwill and minority interest arising on the acquisition(b) The balance sheet for Pharma plc on Dec 31st 2000 is in the following table: Balance sheet for Pharma plc on Dec 31" 2000 Asset Liabilities Cash 1,000,000 Accounts payable 100.000 Accounts receivable 500,000 Long-term debt 1.800.000 Other non-current asset 700,000 Equity Fixed asset 2,300,000 Share capital 3,200,000 Invest in Vac 1,500,000 Retained earnings 900.000 Total Asset 6,000,000 Total liabilities and 6,000,000 equity There is no intra-group transaction between the two companies. Vac's assets and liability information on Dec 31" is the same as on Dec 1st Fill in the following consolidated balance sheet for Pharma plc on Dec 31 2000 Consolidated Balance sheet on Dec 31 2000 Asset Liabilities Cash Accounts payable Accounts receivable Long-term debt Other noncurrent asset Fixed asset Equity inventory Share capital brand Retained earnings Goodwill Minority interest Total Asset Total liabilities and equity