At the start of the current year, SBC Corporation purchased $20\%$ of Sky Tech Incorporated for $$41$ million. At the time of purchase, the carrying value of Sky Tech's net assets was $$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 amount of purchased goodwill is:

Multiple Choice

$$25$ million.

$$27$ million.

$$55$ million.

None of the other answer choices are correct.