On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $58,884. Calvin Co. has one recorded asset, a specialized production machine with a book value of $15,100 and no liabilities. The fair value of the machine is $88,100, 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 $98,140. At the end of the year, Calvin reports the following in its financial statements:

Revenues	$	65,550		Machine	$	13,590		Common stock	$	15,100
Expenses		29,250		Other assets		32,810		Retained earnings		31,300
Net income	$	36,300		Total assets	$	46,400		Total equity	$	46,400
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 Calvin's machine (net accumulated depreciation) Process trade secret