West company acquired 60 percent of solar company for $300,000 when solar’s book value was $400,000. the newly comprised 40 percent noncontrolling interest had an assessed fair value of $200,000. also at the acquisition date, solar had a trademark (with a 10-year remaining life) that was undervalued in the financial records by $60,000. also, patented technology (with a 5-year remaining life) was undervalued by $40,000. two years later, the following figures are reported by these two companies (stockholders’ equity accounts have been omitted): west company book value - solar company book value - solar company fair valuecurrent assets --> $620,000 - $300,000 - $320,000trademarks --> 260,000 - 200,000 - 280,000patented technology --> 410,000 - 150,000 - 150,000liabilities --> (390,000) - (120,000) - (120,000)revenues --> (900,000) - (400,000)expenses --> 500,000 - 300,000investment income --> not givenwhat is the consolidated net income before allocation to the controlling and noncontrolling interests? a. $400,000.b. $486,000.c. $491,600.d. $500,000.