Nemo buys 80% of Dory for 250 paid with 50% debt and 50% equity. The tax rate is 35%. The interest rate on new debt, issued by Nemo, is 6%. Assume the transaction closed in the first day of the fiscal year. Calculate the consolidated net income attributable to Nemo shareholders. Round your answer to 1 decimal place.

 Nemo Sales 2,000.00 

COGS 890 

Gross profit 1,110.00 

SG&A 750 

Operating profit 360

 Interest expense 6 

Profit before tax 354 

Tax expense 124

 Net income 230 

Dory Sales 700 

COGS 315 

Gross profit 385 

SG&A 277 

Operating profit 108 

Interest expense 1 

Profit before tax 107

 Tax expense 37

 Net income 70