On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $47,604. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,500 and no liabilities. The fair value of the machine is $65,500, 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 $79,340.

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

Revenues	$	64,950	Machine	$	12,150	Common stock	$	10,000
Expenses		29,100	Other assets		28,700	Retained earnings		30,850
Net income	$	35,850	Total assets	$	40,850	Total equity	$	40,850
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.

(2)