On January 1, 2019 Big acquires 90% of Small. At acquisition date, the book value of all of Smalls 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 2019, Small has net income of $200,000. How much is the noncontrolling interest share of Smalls net income for 2019?

		$20,000
		$50,000
		$15,000
		$40,000