At the start of the current year, Company A purchased 30% of Company B for $45 million. At the time of purchase, the carrying value of Company B's net assets was $75 million. The fair value of Company B's depreciable assets was $15 million in excess of their book value. For this year, Company B reported a net income of $75 million and declared and paid $15 million in dividends. The total amount of additional depreciation to be recognized by SBC over the remaining life of the assets is:

a. $4.5 million.
b. $15 million.
c. $27 million
d. None of these answer choices are correct.