At the start of the current year, ABC Corp. purchased 30% of Sky Tech Inc. for $45 million. At the time of purchase, the carrying value of Sky Tech's net assets was $75 million. The fair value of Sky Tech's depreciable assets was $10 million in excess of their book value. For this year, Sky Tech reported a net income of $75 million and declared and paid $15 million in dividends.

The total amount of additional depreciation to be recognized by ABC over the remaining life of the assets is:

A) $5 million.

B) $10 million.

C) $30 million.

D) $1 million.

E) None of the answers are correct.