Hi - I need help understanding your answer to this part

I thought no entries needed for goodwill. And how do I adjust for the difference in depreciable assets?

Thanks!

On May 1,2023 , the book value of Kraft's net assets was $12,000,000. The fair value of Kraft's depreciable assets, with an average remaining useful life of ten years, exceeded their book value by $1,000,000. Kraft depreciates its assets by the straight-line method. The remainder of the excess of the cost of the investment over the book value of net assets purchased was attributable to goodwill