Goodwill Explained Using Example. CPA exam

[@LinhTran-gk6cz]

Hi I just want to ask: is it possible for parent to purchase subsidiary by cash and goodwill? For example, P purchased S for $500,000 cash and a brand which is $10,000 in P's book, but worth $12,000 now? How much is the consideration then, is it $512,000? Can I treat $2,000 difference as unrecognized goodwill along with the goodwill I might work out after doing acquisition analysis?