On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $48,900. Calvin Co. has one recorded asset, a specialized production machine with a book value of $15,600 and no liabilities. The fair value of the machine is $68,100, 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 $81,500.

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

Revenues	$	55,350	Machine	$	14,040	Common stock	$	10,000
Expenses		22,650	Other assets		23,660	Retained earnings		27,700
Net income	$	32,700	Total assets	$	37,700	Total equity	$	37,700
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.

1. Non controlling interest in subsidiary income

2. Total non controlling interest

3. Calivn's machine (net accumulated depreciation)

4. Process trade secret