On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $51,612 Calvin Co. has one recorded asset, a speclalized production machine with a book value of $19,200 and no lablities. The falr value of the machine is $75,700, and the remalning useful life Is estlmated to be 10 years. Any remalning excess falr value is attributable to an unrecorded process trade secret wlth an estlmated future life of 4 years. Calvin's total acquisition date fair value Is $86,020. At the end of the year, Calvin reports the following In its financial statements $73,35e Machine $ 17,280 Common stock $ 10,eee 38,650 $48,65e Revenues 29,7e0 other assets 43,650 Total assets 31,37e Retained earnings 48,65 Ttal equity Expenses 893 Net income Dividends paid $5,9e8 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. Amount Noncontrolling interest in subsidiary income Total noncontrolling interest Calvin's machine (net accumulated depreciation) Process trade secret