On April $1,2021,$ BigBen Company acquired $30\%$ of the shares of LittleTick, Inc. BigBen paid $$100,000$ for the investment, which is $$40,000$ more than $30\%$ of the book value of LittleTick's identifiable net assets. BigBen attributed $$15,000$ of the $$40,000$ difference to inventory that will be sold in the remainder of $2021,$ and the rest to goodwill. LittleTick recognized a total of $$20,000$ of net income for $2021,$ and paid total dividends for the year of $$10,000$; these dividends were issued quarterly. BigBen's investment in LittleTick will affect BigBen's $2021$ net income by: