Patch Corporation purchased land from Sub$1$ Corporation for $$350,000$ on December $3,20$X$5.$ This purchase followed a series of transactions between Patch$-$controlled subsidiaries. On January $23,20$X$5,$ Sub$3$ Corporation purchased the land from a nonaffiliate for $$240,000.$ It sold the land to Sub$2$ Company for $$220,000$ on July $15,20$X$5,$ and Sub$2$ sold the land to Sub$1$ for $$305,000$ on September $5,20$X$5.$ Patch has control of the following companies:

Subsidiary Level of Ownership $20$X$5$ Net Income

Sub$360$ percent $ $60,000$

Sub$290$ percent $ $140,000$

Sub$170$ percent $ $90,000$

Patch reported income from its separate operations of $$345,000$ for $20$X$5.$

Based on the preceding information, what should be the amount of income assigned to the controlling shareholders in the consolidated income statement for $20$X$5?$

Group of answer choices

$$110,000$

$$474,000$

$$525,000$

$$635,000$