'Mammoth Videos' is a store run by Garry as a sole trader. Due to natural disasters in the prior year $($year $1),$ Garry's store has experienced a significant downturn. In reviewing his records, he notes that he received $$10000$ in exempt income arising from a government grant on top of $$220000$ in ordinary income and $$300000$ in allowable deductions in year $1.$

$($a$)$ Determine Garry's taxable income $($loss$)$ for the prior year $($vear $1).$

$($b$)$ In the current year, Garry's business earned $$460000$ in ordinary income and incurred $$310000$ in allowable deductions.

Again, Garry received exempt income of $$10000$ in addition to his ordinary income. Determine Garry's taxable income $($loss$)$ for the current year $($year $2).$

$($c$)$ If Garry had an additional $$100000$ in tax losses from an earlier income year $($year $0),$ how would the calculation in $($b$)$ differ and what, if any, loss year $($year $0,$ year $1)$ would be represented in carried forward losses?