Payne Company owns all the outstanding common stock of Sierra Company and 80% of the outstanding common stock of Santa Fe Company. The amount of intercompany profit included in the inventories of Payne Company on December 31, 2014, and December 31, 2015, is indicated here: Intercompany Profit on Goods Purchased From Sierra Santa Fe Company Company Total $3,570 $4,590 $8,160 4,660 2,120 6,780 Inventory, 12/31/14 Inventory, 12/31/15 The three companies reported net income from their independent operations (including sales to affiliates) for the year ended December 31, 2015, as follows: Payne Company Sierra Company Santa Fe Company $306,480 169,520 109,490 Calculate the controlling interest in consolidated net income for the year ended December 31, 2015. Assume that the sales were upstream instead of downstream. Controlling interest in consolidated net income 1752203