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	$	10,000
Expenses		22,200		Other assets		20,900		Retained earnings		27,550
Net income	$	32,550		Total assets	$	37,550		Total equity	$	37,550
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 subsuduary
Total noncontrolling interest
Calvin's machine (net accumulated depreciation)
Process trade secret