At the start of the current year, SBC Corp. purchased 30% of Sky Tech Inc. for $38 million. At the time of purchase, the carrying value of Sky Tech's net assets was $72 million. The fair value of Sky Tech's depreciable assets was $18 million in excess of their book value. For this year, Sky Tech reported a net income of $72 million and declared and paid $18 million in dividends. The amount of purchased goodwill is: