Big Corporation receives management consulting services from its 93 percent owned subsidiary, Small Inc. During 20X7, Big paid Small $20K for its services. Small's labor cost and other associated costs for the employees providing services to Big totaled $8,000 in 20X7. Big reported $450,000 of income from its own separate operations for 20X8, and Small reported net income of $300,000. Based on the preceding information, what amount of income should be assigned to the non-controlling interest shareholders in the consolidated income statement for 20X8?