On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $52,608. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,300 and no liabilities. The fair value of the machine is $73,800, 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 $87,680. At the end of the year, Calvin reports the following in its financial statements: Revenues Expenses Net income $ 65,400 32,400 $ 33,000 $ 5,000 Machine Other assets Total assets $ 11,970 29,330 $ 41,300 Common stock Retained earnings Total equity $ 13,300 28,000 $ 41,300 Dividends paid 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. X Answer is complete but not entirely correct. Amount $ $ Noncontrolling interest in subsidiary income Total noncontrolling interest Calvin's machine (net accumulated depreciation) Process trade secret 9,392 42,464 66,420 9,830 X $ $