Dane, Inc., owns Carlton Corporation. For the current year, Dane reports net income (without consideration of its investment in Carlton) of $247,000 and the subsidiary reports $105,000. The parent had a bond payable outstanding on January 1, with a carrying amount of $257,500. The subsidiary acquired the bond on that date for $238,000. During the current year, Dane reported interest expense of $17,290 while Carlton reported interest income of $14,890, both related to the intra-entity bond payable. What is consolidated net income