Someone help me please

Required information [T he foiiowr'ng information appiies to the questions dispiayeo' below} On January 1, 2020, French Company acquired 60 percent of K-Tech Company for $300,000 when K-Tech's book value was $400,000. The fair value ofthe newly comprised 40 percent noncontrolling interest was assessed at $200,000. At the acquisition date, K-Tech's trademark (10-year remaining life} was undervalued in its financial records by $60,000. Also, patented technology (5-year remaining life} was undervalued by $40,000. In 2020, K-Tech reports $30,000 net income and declares no dividends. At the end of 2021, the two companies report the following gures {stockholders' equity accounts have been omitted): French KTech K-Tech Company Company Company Carrying Carrying Fair Amounts Amounts Values Current assets $ 620,000 $ 300,000 $ 320,000 Trademarks 250,000 200,000 280,000 Patented technology 410,000 150,000 190,000 Liabilities (390,000) (120,000) (120,000) Revenues (900,000) (400,000) Expenses 500,000 300,000 Investment . income Not given ' Note: Parentheses indicate a credit balance. Vhat is the 2021 consolidated net income before allocation to the controlling and noncontrolling interests? Multiple Choice 0 $500,000. 0 $400,000. 0 $491,600