On March 1, 2020, Pinnacle Prairie Corporation sold 100 shares of common stock to Tahoe Lake Venue. Each share of stock cost Tahoe $44. Pinnacles par value of one share of common stock is $2. Tahoe buys the stock with the intention of holding it for 3 years. The shares of stock which Tahoe purchases of Pinnacle represent a 1% ownership interest.

Answer the following questions from Pinnacles point of view.

1. What is the incremental impact of the sale of stock on net income?