Due to its intrinsic ability to combat the double fading effect, the active intelligent reflective surface (IRS) becomes popular. The main feature of active IRS must be supplied by power, and the problem of how to allocate the total power between base station (BS) and IRS to fully explore the rate gain achieved by power allocation (PA) to remove the rate gap between existing PA strategies and optimal exhaustive search (ES) arises naturally. First, the signal-to-noise ratio (SNR) expression is derived to be a function of PA factor beta [0, 1]. Then, to improve the rate performance of the conventional gradient ascent (GA), an equal-spacing-multiple-point-initialization GA (ESMPI-GA) method is proposed. Due to its slow linear convergence from iterative GA, the proposed ESMPI-GA is high-complexity. Eventually, to reduce this high complexity, a low-complexity closed-form PA method with third-order Taylor expansion (TTE) centered at point beta0 = 0.5 is proposed. Simulation results show that the proposed ESMPI-GA harvests about 0.5 bit gain over conventional GA and 1.2 and 0.8 bits gain over existing methods like equal PA and Taylor polynomial approximation (TPA) for small-scale IRS, and the proposed TTE performs much better than TPA and fixed PA strategies using an extremely low complexity.