On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $45,780. Calvin Co. has one recorded asset,a specialized production machine with a book value of $13,400 and no liabilities. The fair value of the machine is $64,900, 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. Calvin's total acquisition date fair value is $76,300 At the end of the year, Calvin reports the following in its financial statements: 10,000 30,440_Retained earnings 32,500 $ 42,500 64,050 Machine 26,550 Other assets 12,060 Common stock Revenues Expenses Net income 37,500 Total assets 42,500 Total equity 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, Calvin's 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