Required information [The following information applies to the questions displayed below.] On January 1, 2019, Pride Corporation purchased 90 percent of the outstanding voting shares of Star, Inc., for $477,000 cash. The acquisition-date fair value of the noncontrolling interest was $53,000. At January 1, 2019, Star's net assets had a total carrying amount of $372,000. Equipment (eight-year remaining life) was undervalued on Star's financial records by $51,200. Any remaining excess fair value over book value was attributed to a customer list developed by Star (four-year remaining life), but not recorded on its books. Star recorded net income of $44,800 in 2019 and $51,200 in 2020. Each year since the acquisition, Star has declared a $12,800 dividend. At January 1, 2021, Pride's retained earnings show a $160,000 balance. Selected account balances for the two companies from their separate operations were as follows: Pride Star 2021 Revenues 2021 Expenses $ 318,800 224,200 $ 182,500 124,900 What is consolidated net income for 2021