Parent has separate operating income of $100,000. Its 90% owned sub had net income of $50,000. On Jan 1 of the current year, the sub sold the parent equipment that cost $60,000, had a book value of $40,000 for $55,000. There was 5 years remaining life, and the parent used straightline with zero salvage. The parent used the equipment during the year. How much would be the NCI in NI for the year