King Corp. owns 51% of Lee Corp common stock. During October, Lee sold merchandise to King for $100,000. At December 31, one-half of the merchandise remained in King's inventory. For the year, gross profit as a percentage of sales was 26% for King and 46% for Lee. Calculate the elimination adjustment to net income available to controlling interest for the year the intercompany sale occurred. Use a negative sign to indicate a decrease; no sign to indicate an increase.