On January $1,$ Beckman, Inc., acquires $60$ percent of the outstanding stock of Calvin for $$51,816.$ Calvin Co$.$ has one recorded asset, a

specialized production machine with a book value of $$13,500$ and no liabilities. The fair value of the machine is $$73,000,$ 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 $$86,360.$

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

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.On January $1,$ Beckman, Inc., acquires $60$ percent of the outstanding stock of Calvin for $$51,816.$ Calvin Co$.$ has one recorded asset, a specialized production machine with a book value of $$13,500$ and no liabilities. The fair value of the machine is $$73,000,$ and the remaining useful life is estimated to be $10$ years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of $4$ years. Calvin$$s total acquisition date fair value is $$86,360.$

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

Revenues $ $76,350$ Machine $ $12,150$ Common stock $ $13,500$

Expenses $34,200$ Other assets $38,500$ Retained earnings $37,150$

Net income $ $42,150$ Total assets $ $50,650$ Total equity $ $50,650$

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.