On January 1, 2014, Chamberlain Corporation pays $395,200 for a 60 percent ownership in Neville. Annual excess fair-value amortization of $22,600 results from the acquisition. On December 31, 2015, Neville reports revenues of $499,000 and expenses of $397,000 and Chamberlain reports revenues of $780,000 and expenses of $470,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to the Chamberlain Corporation?

$380,240.

$389,400.

$357,640.

$499,000.