On January $1,$ Beckman, Inc., acquires $60$ percent of the outstanding stock of Calvin for $$45,780.$ Calvin Co$.$ has one recorded asset, a

specialized production machine with a book value of $$13,400$ and no liabilities. The fair value of the machine is $$64,900,$ 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 $$76,300.$

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.