West Company acquired 60 percent of Solar Company for $319,500 when Solar's book value was $419,500. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $213,000. Also at the acquisition date, Solar had a trademark (with a 10-year life) that was undervalued in the financial records by $71,000. Also, patented technology (with a 5-year life) was undervalued by $51,000. Two years later, the following figures are reported by these two companies (stockholders' equity accounts have been omitted):

West Company Solar Company Solar Company

Book Value Book Value Fair value

Current assets $631,000 $311,000 $331,000

Trademarks 271,000 211,000 291,000

Patented technology 421,000 161,000 161,000

Liabilities (401,000) (131,000) (131,000)

Revenues (911,000) (411,000)

Expenses 489,000 311,000

Investment income Not given

What is the consolidated net income before allocation to the controlling and noncontrolling interests?