On January $1,2023,$ Chamberlain Corporation pays $$532,000$ for a $60$ percent ownership in Neville. Annual excess fair$-$value amortization of $$19,000$ results from the acquisition. On December $31,2024,$ Neville reports revenues of $$471,000$ and expenses of $$331,000$ and Chamberlain reports revenues of $$778,000$ and expenses of $$466,000.$ The parent figures contain no income from the subsidiary. What is consolidated net income attributable to Chamberlain Corporation?

Multiple Choice

$$384,600$

$$433,000$

$$403,600$

$$471,000$