On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $63,912. 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 $96,000, 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 $106,520.

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

Revenues	$	57,750		Machine	$	9,000		Common stock	$	10,000
Expenses		24,150		Other assets		29,600		Retained earnings		28,600
Net income	$	33,600		Total assets	$	38,600		Total equity	$	38,600
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.

None controlling interest in subsidairy income =

Total non controlling interest =

Calvin's machine( Net accumulated depreciation =

Process trade secret =