On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $51,816. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,500 and no liabilities. The fair value of the machine is $73,000, 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 $86,360. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 76,350 Machine $ 12,150 Common stock $ 13,500 Expenses 34,200 Other assets 38,500 Retained earnings 37,150 Net income $ 42,150 Total assets $ 50,650 Total equity $ 50,650 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.