West Company acquired 60 percent of Solar Company for $315,000 when Solars book value was $415,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $210,000. Also at the acquisition date, Solar had a trademark (with a 10-year life) that was undervalued in the financial records by $70,000. Also, patented technology (with a 5-year life) was undervalued by $50,000. Two years later, the following figures are reported by these two companies (stockholders equity accounts have been omitted):

	West Company Book Value				Solar Company Book Value				Solar Company Fair Value
Current assets	$	630,000			$	310,000			$	330,000
Trademarks		270,000				210,000				290,000
Patented technology		420,000				160,000				160,000
Liabilities		(400,000	)			(130,000	)			(130,000	)
Revenues		(910,000	)			(410,000	)
Expenses		490,000				310,000
Investment income		Not given
What is the consolidated net income before allocation to the controlling and noncontrolling interests?