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.