Can anyone help me with this merger maths question

Hi everyone. Currently prepping for an interview and I am a bit lost with the 2nd question below. I understand the first one, but I'm confused how the target is valued at 250 here. I've given the Q and A provided in the sheet.

  1.  Question: Company A has 300 Assets, 200 Liabilities and 100 Equity, is acquiring company B that has 200 Assets, 100 Liabilities and 100 Equity. It is paying 200 all cash. What does the combined B/S look like?
  1. Answer : Since it is paying 200 cash for 100 worth of equity, it is generating 100 Goodwill, so the combined Assets are 300 – 200 + 200 + 100 = 400, Liabilities are 200 + 100 = 300, and Equity is still 100

2. Question: The same company is now paying 200 cash for only 80% of company B’s equity, what is the B/S effect?

2. Answer(confused here): Since it is paying 200 for only 80%, the target is valued at 250. There is 150 worth of Goodwill (=250-100) and 50 worth of minority interest. The combined Assets are 300 – 200 + 200 + 150 = 450, Liabilities are 200 + 100 = 300, and Equity is 100 + 50 = 150

Many thanks :) 

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