Adora Inc., a calendar-year corporation, acquires 70% of Alvah Inc. on September 1, 2019, and an additional 10% on January 1, 2020. Total annual amortization of $6,000 relates to the first acquisition. Alvah reports the following figures for 2020 Revenues $500,000 Expenses 400,000 Retained earnings, 1/1/20 300,000 Dividends paid 50,000 Common stock 200,000 Without regard for this investment, Adora independently earns $300,000 in net income during 2020 All net income is earned evenly throughout the year. What is the controlling interest in consolidated net income for 2020