Tall acquires $80\%$ of Short on May $1,2010.$ For the first $4$ months of $2010,S_0$ has total revenues of $$1,000,000$ and total expenses of $$600,000.$ For the last $8$ months of the year Short has total revenues of $$1,800,000$ and total expenses of $$800,000.$

a$.$ How much is the noncontrolling interest in Short net income in $2010$

b$.$ How much subsidiary net income is allocated to the controlling interest