On 1 July 2012,Han Solo Ltd Acquired 80 Per Cent

On 1 July 2012,Han Solo Ltd acquired 80 per cent of the share capital of Chewbacca Ltd for $400,000,which represented the fair value of the consideration paid,when the share capital and reserves of Subsidiary Ltd were: Share capital $300,000
Revaluation surplus $100,000
Retained earnings $100,000
$500,000
All assets of Chewbacca Ltd were recorded at fair value at acquisition date,except for equipment that had a fair value $20,000 greater than its carrying amount.The cost of the equipment was $40,000 and it had accumulated depreciation of $10,000.The tax rate is 30 per cent?
Using the partial goodwill method,what is the amount of fair value adjustment and goodwill,respectively,on 1 July 2012 for non-controlling interests in Chewbacca Ltd?

A) $ 2,800; Zero;
B) $11,200; 22,200
C) $ 2,800; $22,200;
D) $11,200; $88,800
E) $20,000; $88,800;