I need help with this qustion!!!

PART A) (7 marks) Field to Forks Company is a private company. It employs 30 engineers and scientists who are involved with research and development of various GMO products. All of the engineers and scientists are highly paid and regarded in the field of GMO research. They are paid an annual salary and none of them have signed a long-term contract. Field to Forks is 50 percent owned by Liam March, who started the company in 2013, and 50 percent owned by a group of venture capitalists who contributed $6 million of equity capital in 2016 to fund the R & D activity of the group. On January 1, 2020 New Venture Lid (NV), a public company listed on the TSX Venture Exchange, acquired 100 percent of the shares of Field to Forks by issuing 5 million of its own shares. Its shares were trading at $2 per share on the date of this transaction. The balance sheet for Field to Forks on January 1, 2020 was as follows: Cash and marketable securities $ 1,500,000 Tangible capital assets - net 700,000 Development costs 2,000,000 $ 4 200 000 Liabilities $ 800,000 Common shares 6,100,000 Deficit (2,700.000) $ 4 200 000 The cash, marketable securities, tangible capital assets, and liabilities have fair values equal to carrying values. Prior to 2018, all of the research and development costs were expensed. Starting in 2019, the developments costs were capitalized because the management of Field to Forks felt that the company was getting close to patenting some of its products. The management of New Venture is aware that Field to Forks will need to be included in New Venture's consolidated financial statements. Management has the following questions related to these consolidated statements:REQUIRED: 1. Will any of the purchase price be allocated to Field to Forks' skilled workers? If so, how will this asset be valued and how will it be amortized or checked for impairment on an annual basis? (2 marks) 2. Will any of the purchase price be allocated to identifiable intangible assets? If so, how will this asset be valued and how will it be amortized or checked for impairment on an annual basis? (3 marks) 3. How much of the purchase price will be allocated to goodwill and how will goodwill be evaluated for impairment on an annual basis? (2 marks) PART B) (3 marks) It is now December 31, 2019 and you are testing goodwill impairment for New Venture's Ltd, consolidated financial statements. You determine the cash-generating unit's values (including goodwill) are as follows: Carrying amount $500,000 Value in use $475,000 Fair value $450,000 Disposal costs $25,000 REQUIRED: Determine if there is any impairment and prepare any necessary journal entries on December 31, 2019. New Venture follows IFRS