Dane, Inc., owns Carlton Corporation. For the current year, Dane reports net income (without consideration of its investment in Carlton) of $218,000 and the subsidiary reports $100,000. The parent had a bond payable outstanding on January 1, with a carrying amount of $221,500. The subsidiary acquired the bond on that date for $209,500. During the current year, Dane reported interest expense of $32,700 while Carlton reported interest income of $30,900, both related to the intra-entity bond payable. What is consolidated net income?