At the start of the year, SBC Corp. Purchased 30% of Sky Tech Inc. for $45 million. At the time of the purchase, the carrying value of Sky Tech's net assets was $75 million. The fair market 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 delacred and paid $15 million in dividends. What is the amount of purchased goodwill?