On January 1, 2019, Pride Corporation purchased 90 percent of the outstanding voting shares of Star, Inc., for $522,000 cash. The acquisition-date fair value of the noncontrolling interest was $58,000. At January 1, 2019, Stars net assets had a total carrying amount of $404,000. Equipment (eight-year remaining life) was undervalued on Stars financial records by $53,600. 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 $46,900 in 2019 and $53,600 in 2020. Each year since the acquisition, Star has declared a $13,400 dividend. At January 1, 2021, Prides retained earnings show a $167,500 balance.

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

	Pride			Star
2021 Revenues	$	333,700		$	191,000
2021 Expenses		234,600			130,700

What is consolidated net income for 2021?