On January $1,$ Beckman, Inc., acquires $60$ percent of the outstanding stock of Calvin for $$61,680.$ Calvin Co$.$ has one recorded asset, a specialized production machine with a book value of $$18,200$ and no liabilities. The fair value of the machine is $$92,200,$ and the remaining useful life is estimated to be $10$ years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of $4$ years. Calvin$$s total acquisition date fair value is $$102,800.$

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

Revenues $ $63,150$ Machine $ $16,380$ Common stock $ $18,200$

Expenses $31,050$ Other assets $28,920$ Retained earnings $27,100$

Net income $ $32,100$ Total assets $ $45,300$ Total equity $ $45,300$

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