On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $47,220. Calvin Co. has one recorded asset, a specialized production machine with a book value of $16,000 and no liabilities. The fair value of the machine is $68,500, 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 $78,700. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 65,250 Machine $ 14,400 Common stock $ 16,000 Expenses 30,150 Other assets 31,700 Retained earnings 30,100 Net income $ 35,100 Total assets $ 46,100 Total equity $ 46,100 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.