On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $41,568. Calvin Co. has one recorded asset, a specialized production machine with a book value of $14,200 and no liabilities. The fair value of the machine is $59,200, 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 $69,280. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 68,250 Machine $ 12,780 Common stock $ 10,000 Expenses 26,400 Other assets 34,070 Retained earnings 36,850 Net income $ 41,850 Total assets $ 46,850 Total equity $ 46,850 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.