Big owns 90% of Little. In 2017, Little sold inventory (cost $70,000) to Big for $100,000. 40% of this inventory was not sold to third parties by Big until 2018. In 2018, Little sold inventory (cost $72,000) to Big for $120,000. Of this inventory, $50,000 was not sold to third parties by Big until 2019. In 2018, Little reports $80,000 of net income. What is the noncontrolling interest in 2018 income of Little