Effect on consolidated net income of acquisition of affiliate's debt from non-affiliate reported interest income (related to the bond) of $71,500 while the Subsidiary reported interest expense (related to the bond) of $67,600. What is consolidated net income attributable to the controlling interest for the year ended December 31, 2022? Select one: a. $1,270,100 b. $1,430,000 c. $1,291,550 d. $1,293,500