At the Start of the Current Year, SBC Corp

At the start of the current year, SBC Corp. purchased 30% of Sky Tech Inc. 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 above are correct.