On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $56,760. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,800 and no liabilities. The fair value of the machine is $81,800, 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 $94,600.

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

Revenues	$	58,200		Machine	$	12,420		Common stock	$	10,000
Expenses		21,000		Other assets		29,780		Retained earnings		32,200
Net income	$	37,200		Total assets	$	42,200		Total equity	$	42,200
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 subsidiary income
Total noncontrolling interest
Calvin's machine (net accumulated depreciation)
Process trade secret