On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $52,152. Calvin Co. has one recorded asset, a specialized production machine with a book value of $18,500 and no liabilities. The fair value of the machine is $75,000, 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. Calvins total acquisition date fair value is $86,920.

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

Revenues $ 54,750 Machine $ 16,650 Common stock $ 18,500

Expenses 22,200 Other assets 29,400 Retained earnings 27,550

Net income $ 32,550 Total assets $ 46,050 Total equity $ 46,050

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.