In year B, P Co. buys some of the outstanding bonds of their sub, S Co. Assume the resulting Loss on Constructive Bond Extinguishment is $120. During year B, the Interest Elimination Gain is $30.

Also during year B, S Co. has new unconfirmed intercompany losses of $60 and confirmations of previously-unconfirmed gains of $15. P Co. has new unconfirmed intercompany gains of $90 and confirmations of previously-unconfirmed losses of $70.

S reports Net Income in year B of $500 and declares dividends on CS of $90. P owns 80% of S's CS and reports Net Income of $800. Assume P's amortization of fair-value increment on S's Equipment is $20 in year B.

P's % of Consolidated Net Income, year B is...? [628]

628 is the answer, but how do you get it? Thanks.