HELP FSA Q in the book

FSA READING 19 pg 164

  1. Based on Byron’s forecast, if NinMount deems it has acquired control of Boswell, NinMount’s consolidated 2009 depreciation and amortization expense (in £ millions) will be closest to:

A. 102. B. 148. C. 204.

I don’t know why the answer in the book recogonize the full amortization amout of the license, does’t it only have 50% stake in the company?

also, why full goodwill is used here? It’s said both of the two companies are in accordance with IFRS.