On January 1, 2023, Wilt Corporation pays $240,800 for a 70 percent ownership in Churchill. Annual excess fair-value amortization of $49,400 results from the acquisition. On December 31, 2024, Churchill reports revenues of $1,024,000 and expenses of $772,000 and Wilt reports revenues of $1,508,000 and expenses of $860,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to Wilt Corporation