On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $59,232. Calvin Co. has one recorded asset, a specialized production machine with a book value of $19,500 and no liabilities. The fair value of the machine is $87,000, 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 $98,720.

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

Revenues	$	65,550	Machine	$	17,550	Common stock	$	10,000
Expenses		26,100	Other assets		26,900	Retained earnings		34,450
Net income	$	39,450	Total assets	$	44,450	Total equity	$	44,450
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.