On $1$ July $2021,$ C Ltd purchased $90\%$ of the share capital of D Ltd for $$150000.$ At that date, shareholders$$ equity of D Ltd was:

$

Share capital $90000$

General reserve $30000$

Retained earnings $10000$

The abridged statement of comprehensive income of both companies for the year ended $30$ June $2023$ were as follows:

C Ltd D Ltd

$ $

Retained earnings $1$ July $20221400010000$

Operating profit $1800016000$

$3200026000$

Interim dividend paid $140008000$

Proposed dividend $70004500$

$2100012500$

Retained earnings $30$ June $20231100013500$

Additional information

a$)$ The closing inventory of C Ltd included goods of $$5000$ bought from D Ltd$.$ This inventory originally cost D Ltd $$4000.$

b$)$ C Ltd included in its final accounts the dividends provided by D Ltd$.$

c$)$ All dividends are from post$-$acquisition profit.

d$)$ The directors have applied the impairment test for goodwill and determined that a write$-$down of $$3300$ is required for consolidation purposes as at $30$ June $2023.$

e$)$ The company tax rate is $30\%.$

Required:

Prepare an acquisition analysis assuming the full goodwill method.

Calculate the NCI.