On January 1, 2019, Pride Corporation purchased 90 percent of the outstanding voting shares of Star, Inc., for $657,000 cash. The acquisition-date fair value of the noncontrolling interest was $73,000. At January 1, 2019, Stars net assets had a total carrying amount of $512,000. Equipment (eight-year remaining life) was undervalued on Stars financial records by $49,600. Any remaining excess fair value over book value was attributed to a customer list developed by Star (four-year remaining life), but not recorded on its books. Star recorded net income of $43,400 in 2019 and $49,600 in 2020. Each year since the acquisition, Star has declared a $12,400 dividend. At January 1, 2021, Prides retained earnings show a $155,000 balance.

Selected account balances for the two companies from their separate operations were as follows:

	Pride			Star
2021 Revenues	$	308,800		$	176,700
2021 Expenses		217,000			120,900

What is consolidated net income for 2021?