Problem: Big Company purchased 60% of the voting stock of Small 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, and the NCI in NI of Little for 2025 would be (answer in form xx,xxx; no decimal, no dollar sign)