Effect on consolidated net income of acquisition of affiliate's debt from non-affiliate A Parent Company owns 70 percent of its Subsidiary. During 2022, the Parent company reports net income (by itself, without any investment income from its Subsidiary) of $1,365,000 and the subsidiary reports net income of $637,000 The Subsidiary had a bond payable outstanding on January 1 2022 , with a carrying value equal to $1,001,000 The face amount of this bond is $910,000 The Parent acquired the bond on January 1,2022 , for $1,028,300 During 2022, the Parent reported interest income (related to the bond) of $100,100 while the Subsidiary reported interest expense (related to the bond) of $94,640. What is consolidated net income attributable to the controlling interest for the year ended December 31, 2022? Select one: a. $2,002,000 b. $1,810,900 c. $1,808,170 d. $1,778,140