Cougar Corporation has 50,000 shares outstanding, which have recently been trading for approximately $40 per share. Husky buys 90% of these shares on the open market, but in order to do so is required to pay and average cost of $45 per share. 

After this acquisition, the 10% noncontrolling interest continues to trade at approximately $40 per share. At the date of the acquisition, 

Cougar's net assets had a book value of $1.3 million. However, Cougar possessed various Intellectual Property that on this date had a fair value that was $200,000 in excess of book value. 

Compute the total goodwill associated with this acquisition, and show how that amount would be allocated between the controlling and noncontrolling interests.