Renz Co$.$ acquired $85\%$ of the voting common stock of Sogers Corp. on January $1,2024.$ During $2024,$ Sogers had revenues of $$2,900,000$ and expenses of $$2,400,000.$ The amortization of fair value allocations totaled $$60,000$ in $2024.$ Not including its investment in Sogers, Renz Co$.$ had its own revenues of $$5,800,000$ and expenses of $$3,200,000$ for the year $2024.$ What amount of consolidated net income for $2024$ should be allocated to Renz $($controlling interest$)$ in Sogers?

a$.$ $$1,940,000$

b$.$ $$2,388,000$

c$.$ $$2,974,000$

d$.$ $$2,952,000$

e$.$ $$1,628,000$