On january 1, 2017, chamberlain corporation pays $654,400 for a 60 percent ownership in neville. annual excess fair-value amortization of $23,400 results from the acquisition. on december 31, 2018, neville reports revenues of $554,000 and expenses of $380,000 and chamberlain reports revenues of $805,000 and expenses of $462,000. the parent figures contain no income from the subsidiary. what is consolidated net income attributable to chamberlain corporation?