On April 1, 2021, BigBen Company acquired 40% of the shares of LittleTick, Inc. BigBen paid $174,000 for the investment, which is $71,000 more than 40% of the book value of LittleTick's identifiable net assets. BigBen attributed $12,300 of the $71,000 difference to inventory that will be sold in the remainder of 2021, and the rest to goodwill. LittleTick recognized a total of $16,000 of net income for 2021, and paid total dividends for the year of $10,700; these dividends were issued quarterly. BigBen's investment in LittleTick will affect BigBen's 2021 net income by (Round your answer to nearest whole dollar amount):