Jay Inc. owns 80% of Tesla Inc. and uses the cost method to account for its investment. The 2020 income statements of both companies are shown below. Jay Tesla Gross Profit $100,000 $50,000 Miscellaneous $30,000 $20,000 Revenues/Losses Depreciation Expense $20,000 $15,000 Income Tax Expense $20,000 $6,000 Net Income $30,000 $9.000 On January 1, 2020, Tesla sold equipment to Jay at a profit of $3,000. The equipment had a remaining useful life of twenty years on that date. Both companies are subject to an effective tax rate of 40%. The amount of non-controlling interest in Jay's 2020 Consolidated Net Income would be: