Charisa Company (Charisa) acquired an 85% interest in Donna Limited (Donna) several years ago when the retained earnings of Deanna were $880,000. The book value of Donna's net assets approximated their fair value. During 2021, Donna sold inventories for $84,000 to Charisa at a 50% markup on cost. The transfer price of intercompany inventories remaining in ending inventories is summarized below: Inventories from Intercompany Sales in Ending Inventory of Charisa 2021 ($) 21,000 In 2021, Donna reported net income of $107,000 and declared dividends of $47,000. Charisa reported net income of $268,000. Calculate the consolidated net income attributable to Parent's shareholders for the year ended December 31, 2021. a. $312,000 b. $353,000 c. $313,050 d. $295,200 e. $351,950 f. None of the above