On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $45,780. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,400 and no liabilities. The fair value of the machine is $64,900, 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 $76,300.

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

Revenues	$	64,050	Machine	$	12,060	Common stock	$	10,000
Expenses		26,550	Other assets		30,440	Retained earnings		32,500
Net income	$	37,500	Total assets	$	42,500	Total equity	$	42,500
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

-calvins machine (net accumulated depreciation)

-process trade secret