On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $36000. Calvin Co. has one recorded asset, a specialized production machine with a book value of $10000 and no liabilities. The fair value of the machine is $50000, 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 $60000. At the end of the year, Calvin reports the following in its financial statements:

Revenue: $50000 Machine: $9000 Common stock: $10000

Expenses: $20000 Other assets: $26000 Retained earnings: $25000

Net Income: $30000 Total assets: $35000 Total equity: $35000

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.

a. noncontrolling interest in subsidiary income = ?

b. total noncontrolling interest= ?

c. Calvin's machine (net accumulated depreciation) = ?

d. Process trade secret= ?