On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $62,796. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,700 and no liabilities. The fair value of the machine is $93,700, 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 $104,660.

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

Revenues	$	63,450	Machine	$	12,330	Common stock	$	13,700
Expenses		30,300	Other assets		29,520	Retained earnings		28,150
Net income	$	33,150	Total assets	$	41,850	Total equity	$	41,850
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.

Noncontrolling interest in subsidary income =

Total noncontrolling interest =

Calvin's Machine (net accum. depr.) =

Process trade secret =