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For 20x6, Pyna reported 500000 of net income from its own separate operations. This amount excludes income relating to Syna, its 80%-owned created subsidiary, which

For 20x6, Pyna reported 500000 of net income from its own separate operations. This amount excludes income relating to Syna, its 80%-owned created subsidiary, which reported 100000 of net income and declared 55000 of dividends in 20x6. What is the consolidated net income under the parent company concept?

a. 536000

b. 544000

c. 580000

d. 600000

e. 644000

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