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On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $45,504. 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 $62,000, 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 $75,840. 30 points At the end of the year, Calvin reports the following in its financial statements: eBook Revenues Expenses Net income Machine Other assets $ 64,950 29,100 $ 35,850 $ 5,000 $ 9,000 31,850 $ 40,850 Common stock Retained earnings Total equity $ 10,000 30,850 $ 40,850 Total assets Dividends paid Print . 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. References Amount $ 10,476 Noncontrolling interest in subsidiary income Total noncontrolling interest Calvin's machine (net accumulated depreciation) $ 55,800 Process trade secret $ 10,380