West Company acquired 60 percent of Solar Company for $334,500 when Solar's book value was $434,500. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $223,000. Also at the acquisition date, Solar had a trademark (with a 20-year life) that was undervalued in the financial records by $83,000. Also, patented technology (with a 10-year life) was undervalued by $63,000. 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 $ 643,000 Book Value Fair Value Current assets Trademarks Patented technology Liabilities Revenues Expenses Investment income 323,000 223,000 173,000 (143,000) (423,000) 323,000 343,000 303,000 173,000 (143,000) 283,000 433,000 (413,000) 923,000) 477,000 Not given What is the consolidated net income before allocation to the controlling and noncontrolling interests? Multiple Choice $539,730 $446,000 $535,550 $546,000