On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $62, 964. Calvin Co. has one recorded assets, a specialized production machine with a book value of $14,000 and no liabilities. The fair value of the machine is $93, 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 $104,940.

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

Revenues     $61,800   Machine  $12,600   Common stock   $10,000

Expenses      21,000    Other assets   33,200   Retained earnings   35,800

Net income     $40,800   Total assets   $45,800   Total equity  $45,800

Dividends   $ 5,000

Determine the amount 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