On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $54,480. Calvin Co. has one recorded asset, a specialized production machine with a book value of $10,000 and no liabilities. The fair value of the machine is $78,000, 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 $90,800.

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

Revenues	$	58,200		Machine	$	9,000		Common stock	$	10,000
Expenses		21,000		Other assets		33,200		Retained earnings		32,200
Net income	$	37,200		Total assets	$	42,200		Total equity	$	42,200
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.