The bug

Goats are supposed to take 20 fewer damage from falls. However, they still take damage even when falling only 4 blocks.

How to reproduce

1. Spawn a goat 4 blocks in the air
→ It falls and takes 1 damage

Notes

Goats take 1 damage when falling 4-24 blocks, from there they seem to take one additional damage per block as expected.
Expected behavior is immunity to fall damage for falls less than 24 blocks.
You may also observe MCPE-104327 after this.