On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $64,788. Calvin Co. has one recorded asset, a specialized production machine with a book value of $14,900 and no liabilities. The fair value of the machine is $94,900, 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 $107,980. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 61,050 Machine $ 13,410 Common stock $ 10,000 Expenses 23,400 Other assets 29,240 Retained earnings 32,650 Net income $ 37,650 Total assets $ 42,650 Total equity $ 42,650 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