On January $1,2019,$ Pushkar Company acquired $75\%$ of Saline Company's voting stock for $$44,300$ in cash. The noncontrolling interest had an estimated fair value of $$12\mathrm{.}700.$ Saline's

$$21,000.$ Saline's total shareholders' equity at January reported at amounts approximating falr value, but it had previously unreported indelinite life identitiable intangibles valued at as follow:

Capital stock

It is now December $31,2020($two years later$).$ Identifiable intangibles impairment for $2019$ was $$1,000$ and there was no goodwill impairment. There is no identitiable intangibles

impairment for $2020,$ but goodwill impairment for $2020$ is $$200.$ Pushkar uses the complete equity method to account lor its investment. December $31,2020$ trial balances for Pushkar and

Saline folliow.

w

Current assets

Property, net

Intangibles

Investment in Silicon

Goodwill

Liabilities

Capital stock

RE$,$ beginning

AOCI, beginning

Sales revenue

Equity in net income of Silicon

Equity in OCl of Silicon

Cost of goods sold

Operating expenses

Other comprehensive income

Total

What is consolidated Retained Earnings for the year ended December $31,2020?$

$$21,960$

$$22,190$

$$22,600$

$$20,000$