On January 1, 2020 Big acquires 90% of Small for a cash payment of $600,000. At acquisition date, the book value of all of S 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 2020, Small has net income of $300,000. How much is the noncontrolling interest share of Small's net $25,000 $300,000 $250,000 $30,000 $50,000 > > 1