On September 1, 2019, Plant Co. acquired 75% interest in Zombie Co. On this date, Zombie's net identifiable assets have a carrying amount of 180,000, which approximates fair value.

In December 2019, Zombie sold goods to Plant for 81,000. Zombie had marked up these goods by 50% based on cost. One-third of these goods remain unsold at year-end. The group assessed that there is no impairment loss on goodwill for the current year.

The individual statements of profit or loss of the entities for the year ended December 31, 2019 are shown below:

	Plant Co.	Zombie Co.
Revenue	1,000,000	720,000
Cost of sales	(400,000)	(300,000)
Gross profit	600,000	420,000
Distribution costs	(200,000)	(100,000)
Administrative costs	(80,000)	(45,000)
Profit before tax	320,000	275,000
Income tax expense	(96,000)	(95,000)
Profit after tax	224,000	180,000

All of Zombies income and expenses (including profit from intercompany sale) were earned and incurred evenly during the year.

How much is the consolidated profit?

a. 275,000 b. 275,000 c. 295,000 d. 302,000

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