On January $1,$ Beckman, Inc., acquires $60$ percent of the outstanding stock of Calvin for $$66,312.$ Calvin Co$.$ has one recorded asset, a specialized production machine with a book value of $$14,000$ and no liabilities. The fair value of the machine is $$100,000,$ and the remaining useful life is estimated to be $10$ years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of $4$ years. Calvin$$s total acquisition date fair value is $$110,520.$

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

Revenues $ $57,750$ Machine $ $12,600$ Common stock $ $14,000$

Expenses $24,150$ Other assets $30,000$ Retained earnings $28,600$

Net income $ $33,600$ Total assets $ $42,600$ Total equity $ $42,600$

Dividends paid $ $5,000$

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