On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $62,796. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,700 and no liabilities. The fair value of the machine is $93,700, 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 $104,660.

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

Revenues$63,450Machine$12,330Common stock$10,000Expenses30,300Other assets25,820Retained earnings28,150Net income$33,150Total assets$38,150Total equity$38,150Dividends 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, Calvin's machine (net of accumulated depreciation), and the process trade secret.