On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $59,496. Calvin Co. has one recorded asset, a specialized production machine with a book value of $12,900 and no liabilities. The fair value of the machine is $85,400, 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 $99,160.

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

Revenues	$	52,500	Machine	$	11,610	Common stock	$	10,000
Expenses		22,500	Other assets		23,390	Retained earnings		25,000
Net income	$	30,000	Total assets	$	35,000	Total equity	$	35,000
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.