On January 1,2023, Chamberlain Corporation pays $658,000 for a 60 percent ownership in Neville. Annual excess fairvalue amortization of $23,000 results from the acquisition. On December 31,2024 , Neville reports revenues of $542,000 and expenses of $367,000 and Chamberlain reports revenues of $755,000 and expenses of $403,000. The parent figures contain no income from the subsidiary. What is consolidated net income attributable to Chamberlain Corporation? $466,200 $443,200 $504,000 $542.000