On January 1, 2017, Chamberlain Corporation pays $650,800 for a 60 percent ownership in Neville. Annual excess fair-value amortization of $18,300 results from the acquisition. On December 31, 2018, Neville reports revenues of $485,000 and expenses of $312,000 and Chamberlain reports revenues of $785,000 and expenses of $449,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to Chamberlain Corporation?

A) $490,700.

B) $428,820.

C) $485,000.

D) 447,120.