At the start of the current year, Manson Co. purchased 30% of Beta Inc. for $53 million. At the time of purchase, the carrying value of Beta's net assets were $90 million. The fair value of Beta's depreciable assets was $20 million in excess of their book value. For this year, Beta reported a net income of $90 million and declared and paid $20 million in dividends. The amount of purchased goodwill is: