Pat Company acquired an 80 percent interest in Sal Company on January 1, 2011 , for $400,000 in excess of book value and fair value, On January 1, 2014, Pat had $1,000,000 par, 8 percent bonds outstanding with $40,000 unamortized discount. On January 2, 2014, Sal purchased $400,000 par of Pat's bonds at par. The bonds mature on January 1, 2018, and pay interest on January land July 1. Pat's separate income, not including investment income, for 2074 is $800,000, and Sal's reported net income is $500,000. REQUIRED: Determine the following: 1. Controlling interest share of consolidated net income for Pat Corporation and Subsidiary For 2014. 2. Noncontrolling interest share for 2014