Big Co. owns 60% of the stock of Little Co. On 1/1/22, Little Co sells land to Big Co for $50,000. The land had cost Little Co. $30,000 several years earlier. On 3/1/25, Big Co sells the land to a thirds party for $80,000.

Little Co reports earnings of $50,000 each year.

What is the income to the NC Interest in 2022?