A subset of $\{1, 2, 3, ... ... , 2015\}$ is called good if the following condition is fulfilled: for any element $x$ of the subset, the sum of all the other elements in the subset has the same last digit as $x$. For example, $\{10, 20, 30\}$ is a good subset since $10$ has the same last digit as $20 + 30 = 50$, $20$ has the same last digit as $10 + 30 = 40$, and $30$ has the same last digit as $10 + 20 = 30$. (a) Find an example of a good subset with 400 elements. (b) Prove that there is no good subset with 405 elements.