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 Small's 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 2020, Small has net income of $300,000.How much is the noncontrolling interest share of Small's net income for 2020 ?

$25,000

$50,000

$30,000

$250,000

$300,000