On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $70,776. Calvin Co. has one recorded asset, a specialized production machine with a book value of $19,400 and no liabilities. The fair value of the machine is $105,400, 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 $117,960. At the end of the year, Calvin reports the following in its financial statements: Revenues $ 73,650 Machine $ 17,460 Common stock $ 19,400 Expenses 33,150 Other assets 37,440 Retained earnings 35,500 Net income $ 40,500 Total assets $ 54,900 Total equity $ 54,900 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, Calvin’s machine (net of accumulated depreciation), and the process trade secret.