On january 1 2019 big acquires 90% of small. At acquisition date the book value...

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Accounting

On january 1 2019 big acquires 90% of small. At acquisition date the book value of all of smalls assets and liabilities equaled their fair value with the exception of the building ( 10 year remaining life) that had a book value of $400,000 and a fair value of $900,000 for full year 2019, small has net income of 200,000. How much is the non controlling interest share of smalls net income for 2019?

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