On January 1, 2013 Camp Corp. purchased 70% of the common stock of UAV Inc. for $6,400,000. At that time, UAVs fair value was $8,000,000 and its book value was $7,000,000. Camp determined that the fair value of UAV's identifiable net asset equaled their book value, except for an unrecorded customer list, worth $450,000, with a 10-year life. Any remaining excess fair value is allocated to goodwill. Camp uses the equity method. a) The allocation of excess fair value schedule at 1/1/2013 b) The allocation of goodwill to controlling and noncontrolling interests at 1/1/2013