On January 1, 20X1, Port Inc. acquired 80% of the outstanding voting shares of Salut Inc. for total consideration of $1,200,000. On this date, Salut reported total assets of $1,800,000 and total liabilities of $800,000. All assets and liabilities had fair values equal to carrying values except for the following: Carrying value Fair value Patent $ 90,000 Bonds payable $ 150,000 200,000 The patent had a remaining useful life of 10 years as of the date of acquisition. The bonds mature on December 31, 20X4. It is now December 31, 20X2, and Port and Salut reported $140,000 and $80,000 of net income, respectively. Port uses the cost method to account for Salut in its legal entity financial statements. Salut did not declare any dividends during 20X2. For impairment testing purposes, Port evaluates Salut as a stand-alone cashgenerating unit (CGU). The net asset value of the CGU was found to be impaired by $20,000 in 20X2, and the impairment loss was allocated entirely to goodwill. What is the amount of consolidated net income attributable to the shareholders of Port for the year ended December 31, 20X2, assuming that Port elected to use the fair value enterprise (FVE) method? a) $170,800 b) $186,800 c) $190,800 d) $205,200