At the start of the current year, SBC Corp. purchased 20% of Sky Tech Inc. for S41 million. At the time of purchase, the carrying value of Sky Tech's net assets was $66 million. The fair value of Sky Tech's depreciable assets was $14 million in excess of their book value. For this year, Sky Tech reported a net income of $66 million and declared and paid $14 million in dividends. The total amount of additional depreciation to be recognized by SBC over the remaining life of the assets is