On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $70,776. Calvin Co. has one recorded asset, a specialized production machine with a book value of $19,400 and no liabilities. The fair value of the machine is $105,400, 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 $117,960.

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

Revenues	$	73,650	Machine	$	17,460	Common stock	$	10,000
Expenses		33,150	Other assets		28,040	Retained earnings		35,500
Net income	$	40,500	Total assets	$	45,500	Total equity	$	45,500
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 subsidiary income,Total noncontrolling interest,Calvin's machine (net accumulated depreciation),Process trade secret