Denber Co. acquired 60% of the common stock of Kailey Corp. on September 1, 2014. For 2014, Kailey reported revenues of $810,000 and expenses of $630,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $15,000. In consolidation, the total amount of expenses related to Kailey, and to Denber\'s acquisition of Kailey, for 2014 is determined to be $161,250. $205,000. $210,000. $215,000. Solution $ 215,000 [(15000*4/12) + (630,000*4/12)].