Dane, Inc., owns Carlton Corporation. For the current year, Dane reports net income (without consideration of its investment in Carlton) of $211,000 and the subsidiary reports $82,750. The parent had a bond payable outstanding on January 1, with a carrying amount of $238,000. The subsidiary acquired the bond on that date for $224,000. During the current year, Dane reported interest expense of $25,320 while Carlton reported interest income of $22,720, both related to the intra-entity bond payable. What is co