Mifflin Corporation, a British corporation, is a wholly owned subsidiary of Dunder Corporation, a U.S. corporation. During the year, Mifflin reported the following income:

$305,000 interest income received from a loan to an unrelated French corporation.

$105,500 dividend income received from a less than 1 percent owned unrelated Dutch corporation.

$161,000 rent income from an unrelated British corporation on property Mifflin actively manages.

$505,500 gross profit from the sale of inventory manufactured by Mifflin in Great Britain and sold to a 100 percent owned subsidiary in Germany.

What amount of subpart F income does Mifflin recognize in the current year?