Femur Co. acquired 80% of the voting common stock of Harbor Co on anuary 1, 2017. During 2017, Harbor had revenues of $2,100,000 and expenses of $1,900,000. The amortization of excess cost allocations toraled $50000 in 2017 What is the effect of incduding Harbor in consolidated net income for 20 O $150,000. O $160,000. O s290,000. o $200,000. O $440,000