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On January 1. Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $45, 780. Calvin Co has one recorded asset, a specialized production machine with a book value of $13.400 and no liabilities the fair value of the machine is $64, 900. 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 $76, 300 At the end of the year. Calvin reports the following in its financial statements: 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