Big Company buys 10 percent of Little Company for $200,000 and has the ability to assert significant influence over Little. During Year One, Little reported net income of $140,000 and paid a cash dividend of $30,000. By the end of that year, Big's investment in Little had a fair value of $209,000. On January 1, Year Two, Big sold this investment for its fair value of $209,000. What does Big report on its income statement for Year Two?