Diamond Company owns 80 percent of Emerald and Emerald owns 90 percent of Sapphire, Inc. Separate operating income totals for the current year follow; they contain no investment income. None of these acquisitions required amortization expense. Included in Sapphires income is a $27,000 unrealized gain on intra-entity transfers to Emerald. Diamond Emerald Sapphire Separate operating income $ 323,000 $ 249,000 $ 231,000 What is Diamonds accrual-based net income for the year?