On April 1, 2024, BigBen Company acquired 45% of the shares of LittleTick, Incorporated BigBen paid $113,000 for the investment, which is $73,000 more than 45% of the book value of LittleTick's identifiable net assets. BigBen attributed $12,300 of the $73,000 difference to inventory that will be sold in the remainder of 2024, and the rest to goodwill. LittleTick recognized a total of $19,500 of net income for 2024, and paid total dividends for the year of $10,800; these dividends were issued quarterly. BigBen's investment in LittleTick will affect BigBen's 2024 net income by:

Note: Round your answer to the nearest whole dollar amount