On January 1, Beckman, Inc, acquires 60 percent of the outstanding stock of Calvin for $36,000 calvin Co has one recorded asser, a specialized production machine with a book value of $10.000 and no liabilitles. The far value of the machine 15$50,000, 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. Calvin's total acquisition date falr value is $60,000 At the end of the year, Calvin reports the following in its financial statements: Determine the amounts that Beckman should report in its year-end consolidated financial statements for noncontroling interest in subsidiary income, noncontsoling interest, Calvin's machine (net of accumulated depreciotion), and the process trade secret