Big Company purchased 80% of the voting stock of Small Company in 2023. On 1/1/24 Small sold a patent to Big for $40,000. The patent had a book value at that time of $50,000, and would be valid for four more years (through 12/31/27). Little reported earnings of $50,000 in 2024. The NCI in NI of Little for 2024 would be: (answer in form xxxx; no decimal, no dollar sign)