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Dreary, thanks for putting it together. Got a question on the partial goodwill
you had it

Partial Goodwill: Purchase price - 90% x BV(sub) - 90% x [FV(sub) - BV(sub)] = $810M -0.90($500M) - 0.90 ($100M) = $270M.

Why did you have this part "90% x BV(sub) - 90% x [FV(sub) - BV(sub)]" Instead of just 90% (FV of Sub)? As it ends up to be the same number (540).

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