equity under acquisition method different, interest, original, capital, equity

bcp901

I found two different ways in calculating this:

1. CFAI Mock AM Q46

Total equity = non-controlling interest(40%) + amount paid for 60% interest + acquirer's original capital stock + retained earning

2. CFAI Book, P183, Q26

Total equity = non-controlling interest (50%) + acquirer's original capital stock + retained earning

THE AMOUNT PAID FOR 50% INTEREST IS NOT INCLUDED, WHICH ONE IS CORRECT??