On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $51,816. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,500 and no liabilities. The fair value of the machine is $73,000, 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 $86,360.

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

Revenues	$	76,350	Machine	$	12,150	Common stock	$	13,500
Expenses		34,200	Other assets		38,500	Retained earnings		37,150
Net income	$	42,150	Total assets	$	50,650	Total equity	$	50,650
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 intrest in subsidiary income

total noncontroling intrest

calvins machine (net accumlated deprectiation)

process trade secret