On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $58,884. Calvin Co. has one recorded asset, a specialized production machine with a book value of $15,100 and no liabilities. The fair value of the machine is $88,100, 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 $98,140.

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

Revenues	$	65,550		Machine	$	13,590		Common stock	$	10,000
Expenses		29,250		Other assets		27,710		Retained earnings		31,300
Net income	$	36,300		Total assets	$	41,300		Total equity	$	41,300
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.