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January 1, 2016, Pride Corporation purchased 90 percent of the outstanding voting shares of Star, Inc. for $481,000 e acquisition-date fair value of the noncontrolling interest was $53,500. At January 1, 2016, Star's net assets had a total carrying amount of $374,500. Equipment (eight-year remaining life) was undervalued on Star's financial records by $72,000. Any remaining excess fair value over book value was attributed to a customer list developed by Star (four-year maining life), but not recorded on its books. Star recorded net income of $63,000 in 2016 and $72,000 in 2017. Each ar since the acquisition, Star has declared a $18,000 dividend. At January 1, 2018, Pride's retained earnings show a $225.000 balance. Selected account balances for the two companies from their separate operations were as follows: 2018 Revenues $ 448, 280 2018 Expenses $ 256, 580 315, 080 175, 500 at is consolidated net income for 2018? O $174.500 O 5183 200