P Ltd paid $500 million to acquire 80% of S Ltd on 31 December 20x8 when S Ltd's net assets were represented by share capital of $100 million and retained profits of $200 million

P Ltd paid $500 million to acquire 80% of S Ltd on 31 December 20x8 when S Ltd's net assets were represented by share capital of $100 million and retained profits of $200 million. At this date, S Ltd had an unrecognized brand that was worth $100 million. The group policy was to measure non-controlling interest based on its share of the acquisition-date fair value of identifiable net assets of subsidiary acquired. The "Brand", "Goodwill" and "Non-controlling interest" in the consolidated statement of financial position as at 31 December 20x8 should be respectively:
-$100 million, $180 million and $80 million.
-$80 million, $180 million and $80 million.
-$Nil million, $280 million and $60 million.
-$100 million, $280 million and $60 million.
-None of the listed choices.

Which option is it?