Ayer Company's books show current earnings of $$455,000$ and $$32,000$ in cash dividends. Zane Company earns $$191,000$ in net income and declares $$8,000$ in dividends. Ayer has held a $70$ percent interest in Zane for several years, an investment with an acquisition$-$date excess fair over book value attributable solely to indefinite$-$lived trademarks. Ayer uses the initial value method to account for these shares and includes dividend income in its internal earnings reports.

On January $1$ of the current year, Zane acquired in the open market $$45,600$ of Ayer$$s $8$ percent bonds. The bonds had originally been issued several years ago at $92,$ reflecting a $10$ percent effective interest rate. On the date of purchase, the carrying amount of the bonds payable was $$44,100.$ Zane paid $$42,600$ based on a $12$ percent effective interest rate over the remaining life of the bonds. What is consolidated net income for this year? A$.648,202,$ B$.642,606,$ C$.460,600,$ or D$.641,198$