XYZ Inc. announces it is acquiring 90% of Kirkland Pharma in exchange for 1,000,000 shares of stock which is trading on announcement day at $35 per share. Kirkland's Assets amount to $42,000,000 and its liabilities are $26,000,000. The Fair Market Value of its recorded assets is $6,000,000 higher than its book value and intangible assets which were not on the books are valued at $11 million. The XYZ's stock price at closing was $37.80 per share. 1. What is the amount of goodwill recorded at closing? 2. What is the equity amount attributable to the non-controlling interest at closing