Tall acquires 80% of Short on May 1, 2020. For the first 4 months of 2010, Short 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?