Big Cоmpаny purchаsed 60% оf the vоting stock of Smаll Company in 2023. On 12/31/24 Small sold equipment to Big for $40,000. The equipment had a book value at that time of $30,000, and 4 year remaining useful life (through 12/31/28). Little reported earnings of $50,000 in both 2024 and 2025. The NCI in NI of Little for 2024 would be [2024], and the NCI in NI of Little for 2025 would be [2025] (answer in form xx,xxx; no decimal, no dollar sign)