On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $61,680. Calvin Co. has one recorded asset, a specialized production machine with a book value of $18,200 and no liabilities. The fair value of the machine is $92,200, 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 $102,800.

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

Revenues	$	63,150	Machine	$	16,380	Common stock	$	10,000
Expenses		31,050	Other assets		20,720	Retained earnings		27,100
Net income	$	32,100	Total assets	$	37,100	Total equity	$	37,100
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.