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Lee Inc. owned all of Martin Corp. For 2021, Lee reported net income (without consideration of its investment in Martin) of $350,000 while the subsidiary reported $127,000. There are no excess amortizations associated with this consolidation. The subsidiary had bonds payable outstanding on January 1, 2021, with a book value of $303,000. The parent acquired the bonds on that date for $285,000. During 2021, Lee reported interest income of $32,000 while Martin reported interest expense of $29,000. What is consolidated net income for 2021? O a. 492,000 O b. 462.000 OC 498,000 O d. 477,000 e 456,000