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In June 2019,Uni-Lt'dilmade an offer to the shareholders of Exam Ltd. to acquire a controlling interest in the company. Uni Ltd. was prepared to pay HK$ 1.50 cash per share, provided that 70 % of the shares could be acquired (enough shares to gain control). The directors of Exam Ltd. recommended that the offer be accepted. By July 1St 2019, when the offer expired, 85% of the shares had changed hands and were now in the possession of Uni Ltd. The statement of nancial position of Exam Ltd. on that date is shown below. Exam Ltd: Statement of nancial positions as at J uly 1st 2019 in HK$ Current assets 368,000 Non-current assets 204,000 Total assets 572,000 Share capital - 400 000 shares 400,000 General reserve 5 0,000 Other components of equity 30,000 Retained earnings 40,000 Current liabilities 52,000 Total equity and liabilities 572,000 At July 15t 2019, all the identiable assets and liabilities of Exam Ltd. were recorded at amounts equal to fair value. Uni Ltd. uses the full goodwill method. Additional information: i} The share price of the Exam Ltd. is equal to HK$ 1.40 at acquisition date. ii) Income tax rate is equal to 30 %. Required: Please calculate the goodwill I gain on bargain purchase