On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $66,312. Calvin Co. has one recorded asset, a specialized production machine with a book value of $14,000 and no liabilities. The fair value of the machine is $100,000, 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 $110,520. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 57,750

Machine $ 12,600

Common stock $ 10,000

Expenses 24,150

Other assets 26,000

Retained earnings 28,600

Net income $ 33,600

Total assets $ 38,600

Total equity $ 38,600

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)

process trade secret