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Parent acquired a 60% interest in Sub: I On January 1, 2019 0 Purchase price 450,000 over book value 0 The AAP was 600,000 - Assigned 450,000 to a patent with remaining life 10 years 0 Assigned 150,000 to goodwill I On December 31, 2025, the Sub had Stockholders' Equity of 841,000, as follows: 0 Common stock, 92,100 0 APIC 308,900 0 Retained Earnings, 440,000 - Sub's net income for the period ending December 31, 2025 was 60,000 0 Sub paid dividends of 12,000 during the period 0 Sub regularly sells inventory to parent a Sales in 2024 = 305,000 0 Sales in 2025 = 500,000 - Deferred gross prot I 2024 = 25,000 a 2025 = 26,075 What is NCI income for the period ending December 31, 2025