On January 1, 2014, Chamberlain Corporation pays $546, 400 for a 60 percent ownership in Neville. Annual excess fair-value amortization of $17, 100 results from the acquisition. On December 31, 2015, Neville reports revenues of $488,000 and expenses of $344,000 and Chamberlain reports revenues of $798,000 and expenses of $477,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to the Chamberlain Corporation? $397, 140. $447, 900. $488,000. $414, 240