Intercorporate investments pg73 ques 27 1070, 320, understood, allocated, purchase

dyga

Has anyone reached n understood question 27? I did not get the excess purchase price allocated to licenses. According to my calculation it’s purchase price 320 mill - 50%of boswells net assets (1070 - 490 = 580 * 50%)=290 which equals 30 mill. Please explain