Arnold Corporation holds 70 percent of Belvista, which, in turn, owns 70 percent of Stang. Separate operating income figures (excluding investment income) and intra-entity upstream gains (on assets remaining within the consolidated group) included in the income for the current year follow:

Arnold Belvista Stang

Separate operating income $625,000 $305,000 $240,000

Intra-entity gains 0 18,000 50,000

What is the amount of consolidated net income attributable to the noncontrolling interests?

$143,100

$163,500

$183,000

$213,900