lee inc. owned all of martin corp. for 2021, lee reported net income (without consideration of its investment in martin) of $350,000 while the subsidiary reported $127,000. there are no excess amortizations associated with this consolidation. the subsidiary had bonds payable outstanding on january 1, 2021, with a book value of $303,000. the parent acquired the bonds on that date for $285,000. during 2021, lee reported interest income of $32,000 while martin reported interest expense of $29,000. what is consolidated net income for 2021? a. 498,000 b. 456,000 c. 462,000 d. 477,000 e. 492,000