A company pays $5.4 million in cash to acquire 75% of the stock of another company. The fair value of the noncontrolling interest at the date of acquisition is $1.6 million, and the book value of the acquired company is $2 million. There are no revaluations of the acquired companys identifiable net assets.

a) How much of the goodwill or bargain is allocated to the controlling interest? b) How much of the goodwill or bargain is allocated to the non-controlling interest?