Big corporation aquires 80 percent of small company's common shares on January 1 20x2, small aquires 60 percent of Tine Co's common stock. Information on book values on the date of purchase and operating results for 20x2 are as follows. Big book 800000 operating income 100000mall book 300000 purchase price 240000 operating income 80000 Tiny co's book value 200000, purchase price 120000 operating income 50000, fair value of non controlling interest of small and tiny at acquisition were 60000 and 80000 what is the amount of non controlling interest