Jans Inc. acquired all of the outstanding common stock of Tysk Corp. on January 1, 2011, for $372,000. Equipment with a ten-year life was undervalued on Tysk's financial records by $46,000. Tysk also owned an unrecorded customer list with an assessed fair value of $67,000 and an estimated remaining life of five years.
Tysk earned reported net income of $180,000 in 2011 and $216,000 in 2012. Dividends of $70,000 were paid in each of these two years. Selected account balances as of December 31, 2013, for the two companies follow. 
If the partial equity method had been applied, what was 2013 consolidated net income?
Definitions:
Type II Schizophrenia
According to some theorists, a type of schizophrenia dominated by negative symptoms, such as flat affect, poverty of speech, and loss of volition.
Active Phase
In the context of psychiatric disorders like schizophrenia, a period during which symptoms are most pronounced and interfere significantly with daily functioning.
Six Months
A half-year period, or a duration of approximately 182 to 183 days, depending on the inclusion of a leap day.
Delusional
Holding beliefs that are clearly false, illogical, or based on incorrect inferences about external reality, despite evidence to the contrary.
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