On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $43,740. Calvin Co. has one recorded asset, a specialized production machine with a book value of $10,000 and no liabilities. The fair value of the machine is $61,500, 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 $72,900.

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

Revenues	$	64,050		Machine	$	9,000		Common stock	$	10,000
Expenses		26,550		Other assets		33,500		Retained earnings		32,500
Net income	$	37,500		Total assets	$	42,500		Total equity	$	42,500
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.

	Amount
Noncontrolling interest in subsidiary income
Total noncontrolling interest
Calvin's machine (net accumulated depreciation)
Process trade secret