On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $48,900. Calvin Co. has one recorded asset, a specialized production machine with a book value of $15,600 and no liabilities. The fair value of the machine is $68,100, 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 $81,500. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 55,350 Machine $ 14,040 Common stock $ 10,000 Expenses 22,650 Other assets 23,660 Retained earnings 27,700 Net income $ 32,700 Total assets $ 37,700 Total equity $ 37,700 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.