On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $47,052. Calvin Co. has one recorded asset, a specialized production machine with a book value of $10,000 and no liabilities. The fair value of the machine is $66,500, and the remaining useful life is estimated to be 10 years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of 4 years. Calvin’s total acquisition date fair value is $78,420.

At the end of the year, Calvin reports the following in its financial statements:

Revenues	$	54,750		Machine	$	9,000		Common stock	$	10,000
Expenses		22,200		Other assets		28,550		Retained earnings		27,550
Net income	$	32,550		Total assets	$	37,550		Total equity	$	37,550
Dividends paid	$	5,000

Determine the amounts that Beckman should report in its year-end consolidated financial statements for non-controlling interest in subsidiary income, non-controlling interest, Calvin’s machine (net of accumulated depreciation), and the process trade secret.