On January 1, 2012, Chamberlain Corporation pays $668,800 for a 60 percent ownership in Neville. Annual excess fair-value amortization of $16,100 results from the acquisition. On December 31, 2013, Neville reports revenues of $482,000 and expenses of $304,000 and Chamberlain reports revenues of $790,000 and expenses of $472,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to the controlling interest?

$482,000

$431,240

$415,140

$479,900