Jacana Corporation paid $$200,000$ for a $25\%$ interest in Lilypad Corporation's common stock on January $1,2013,$ but was not able to exercise significant influence over Lilypad. During $2014,$ Jacana reported income of $$120,000,$ excluding its income from Lilypad, and paid dividends of $$50,000.$ Lilypad reported net income of $$40,000$ during $2014$ and paid dividends of $$20,000.$ Jacana should report net income for $2014$ in the amount of