On January 1, Beckman, Inc, acquires 60 percent of the outstanding stock of Calvin for $47,604 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 $65,500, 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. Calvin's total acquisition date fair value is $79,340. At the end of the year, Calvin reports the following in its financial statements Common stock Revenues Expenses Machine Other assets Total assets $12,150 32,200 $ 64,950 29,100 $ 35,850 $5,000 $ 13,500 30,850 Retained earnings Total equity Net income $ 44,350 $ 44,350 Dividends paid Determine the amounts that Beckman should report in its year-end consolidated financial statements for noncontrolling interest in subsidiary income, noncontrolling interest, Calvin's machine (net of accumulated depreciation), and the process trade secret Amount Noncontrolling interest in subsidiary income Total noncontrolling interest Calvin's machine (net accumulated depreciation) Process trade secret $ $ $ $ 10.596 31,400 45,000 7,500