On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $48,960. Calvin Co. has one recorded asset, a specialized production machine with a book value of $19,900 and no liabilities. The fair value of the machine is $68,400, 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 $81,600.

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

Revenues	$	58,050		Machine	$	17,910		Common stock	$	10,000
Expenses		22,050		Other assets		23,090		Retained earnings		31,000
Net income	$	36,000		Total assets	$	41,000		Total equity	$	41,000
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.

Non-controlling Interest in subsidary Income:

Total Non-controling Interest:

Calvin's Machine (Net Acc. Depreciation):

Process Trade Secret: