On January $1,2023,$ Chamberlain Corporation pays $$604,000$ for a $60$ percent ownership in Neville. Annual excess fair$-$value amortization of $$22,400$ results from the acquisition. On December $31,2024,$ Neville reports revenues of $$536,000$ and expenses of $$376,0,00$ and Chamberlain reports revenues of $$759,000$ and expenses of $$414,000.$ The parent figures contain no income from the subsidiary. What is consolidated net income attributable to Chamberlain Corporation?

Multiple Choice

$$ $$427,560$

$$ $$482,600$

$$ $$449,960$

$$ $$536,000$