On January 1, Beckman, Inc., acquires 60 percent of its outstanding stock of Calvin for $62,964. 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 $93,500, 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. Calvins total acquisition date fair value is $104,940. At the end of the year, Calvin reports the following in its financial statements:

Revenues $ 61,800 Machine $ 12,600 Common stock $ 14,000

Expenses 21,000 Other assets 37,200 Retained earnings 35,800

Net income $ 40,800 Total Assets $ 49,800 Total equity $ 49,800

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, Calvins machine (net of accumulated depreciation), and the process trade secret.

Amount Noncontrolling interest in subsidiary income??

Total noncontrolling interest??

Calvin's machine (net accumulated depreciation)??

Process trade secret??