Zircon SA acquires 75% of Onyx SA for consideration transferred of 9,000,000, the non-controlling interest being measured at its fair value of 2,900,000. Onyx's net book value is 5,200,000. The fair value remeasurements concern an unrecorded trademark (1,500,000), unrecorded contractual customer relationships (900,000) and land (+400,000); deferred tax is 25% of these remeasurements; a contingent liability of 150,000, with no deferred tax, is recognised. Case convention: the fair values and the tax rate are case data. Write a note concluding on goodwill, distinguishing facts of the case, rule and professional judgement.