On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $70,320. Calvin Co. has one recorded asset, a specialized production machine with a book value of $17,700 and no liabilities. The fair value of the machine is $106,200, 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 $117,200.

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

Revenues	$	56,700		Machine	$	15,930		Common stock	$	10,000
Expenses		21,750		Other assets		24,020		Retained earnings		29,950
Net income	$	34,950		Total assets	$	39,950		Total equity	$	39,950
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.