on january 1, 2020, chamberlain corporation pays $550,800 for a 60 percent ownership in neville. annual excess fair-value amortization of $23,500 results from the acquisition. on december 31, 2021, neville reports revenues of $458,000 and expenses of $310,000 and chamberlain reports revenues of $810,000 and expenses of $441,000. the parent figures contain no income from the subsidiary. how much is consolidated net income attributable to chamberlain corporation?