On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $54,480. 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 $78,000, 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. Calvin’s total acquisition date fair value is $90,800. At the end of the year, Calvin reports the following in its financial statements:

Revenues 65,550   Machine 13,590   Common stock 10,000
Expenses 29,250   Other assets 27,710  Retained earnings 31,300
Net income 36,300 Total assets 41,300  Total equity 41,300
Dividends paid 5,000

Required:

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.