Starbucks includes the following items on its balance sheet for the year ended October 2, 2011, and October 3, 2010 (amounts in millions):

The investments are carried at fair value, except for the Equity and Cost Investments.
1. Estimate the effect on 2011 earnings before tax from changes in value of the investments that are accounted for as Available-for-Sale Securities.
2. Estimate the effect on 2011 earnings before tax from changes in value of the investments that are accounted for as Trading Securities. While this is an unrealistic assumption for trading securities, assume that no trading securities were sold or acquired in 2011.
3. Starbucks€™ goodwill increased from $262.4 million at the beginning of fiscal 2011 to $321.6 million at the end of the year. Starbucks did not recognize any goodwill impairment charges during fiscal 2011. What is the most likely cause of the $59.2 million increase ingoodwill?

2011 2010 Short-term investments-Available-for-sale securities $855.0 Short-term investments Trading securities Long-term investments-Available-for-sale securities107.0 Equity and cost investments $236.5 49.2 191.8 372.3 341.5 47.6