At the start of the current year, SBC Corporation purchased 30% of Sky Tech Incorporated 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 $15 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 amount of purchased goodwill is:

A: $18 million

B: $30 million

C: $60 million

D: None of the other answer choices are correct.