On 1/1/22 Big acquired 60% of the voting stock of Little for $300,000. The fair value of the NC Interest was $200,000 on that date. Little's book value was $480,000. Little had land which was undervalued by $20,000 at that time. All other assets and liabilities had fair values equal to book value.

During 2024, Little sold the land to a third party at a gain of $50,000.

During 2024, Little reported total earnings of $90,000.

What is the "income to the Non-controlling interest" in 2024?