On January 1, 2010 ALPHA acquires 90% of BETA for a cash payment of $600,000. At acquisition date, the book value of all of BETAs assets and liabilities equaled their fair value with the exception of Building (10 year remaining life) that had a book value of $400,000 and a fair value of $900,000. For full year 2010, BETA has net income of $300,000. How much is the noncontrolling interest share of BETAs net income for 2010?