Red Riding Hood Co acquired a 65% share of Wolf Co on 1 January 20X2 for $3,400k. The fair value of the net assets of Wolf Co on that date was $2,100. The non controlling interest was fair valued at $900k. Calculate goodwill based on the partial goodwill method under IFRS 3.

$1,300k

$2,200k

$1,365k

$2,035k