Question · The fair value principle and identifiable net assets

Ibis SA acquires 100% of Sylve SA for consideration transferred of 5,500,000. A Sylve patent is recorded at 1,200,000 in its accounts; the acquirer's valuer estimates it at 1,800,000 at the acquisition date, using a technique based on future cash flows, for lack of an active market. The rest of Sylve's identifiable net assets, measured at fair value, is 3,000,000. Write a short note concluding on the amount of goodwill, distinguishing facts of the case, rule and professional judgement.