Jans Inc. acquired all of the outstanding common stock of Tysk Corp. on January 1, 2011, for $372,000. Equipment with a ten-year life was undervalued on Tysk's financial records by $46,000. Tysk also owned an unrecorded customer list with an assessed fair value of $67,000 and an estimated remaining life of five years.

Tysk earned reported net income of $180,000 in 2011 and $216,000 in 2012. Dividends of $70,000 were paid in each of these two years. Selected account balances as of December 31, 2013, for the two companies follow.

	Jans	Tysk
Revenues	$1,080,000	$840,000
Expenses	480,000	600,000
Investment income	Not given	0
Retained earnings, 1/1/13	840,000	600,000
Dividends paid	132,000	70,000

If the partial equity method had been applied, what was 2013 consolidated net income? Give detailed calculation

A) $840,000.

B) $768,400.

C) $822,000.

D) $240,000.

E) $600,000.