E 11-11 Accounting for a VIE beyond the initial measurement date Qin Corporation owns a 20 percent interest in a VIE, which it acquired in 2016, and acts as its primary beneficiary. During 2017, the VIE earned $600,000 of net income, which included a $50,000 fee paid by Qin Corporation. Determine the amount of noncontrolling interest share that should appear in the consolidated income statement.