Dane, Incorporated, owns Carlton Corporation. For the current year, Dane reports net income $($without consideration of its investment in Carlton$)$ of $$283,000$ and the subsidiary reports $$103,500.$ The parent had a bond payable outstanding on January $1,$ with a carrying amount of $$226,500.$ The subsidiary acquired the bond on that date for $$212,000.$ During the current year, Dane reported interest expense of $$36,790$ while Carlton reported interest income of $$35,890,$ both related to the intra$-$entity bond payable. What is consolidated net income? A$.372,900,$ B$.401,900,$ C$.371,100$ or D$.400,100$