Fisafolia Corporation has gross income from operations of $210,000 and operating expenses of $160,000 for 2020. The corporation also has $30,000 in dividends from publicly-traded domestic corporations in which the ownership percentage was 45 percent.
a. Calculate the corporation’s dividends received deduction for 2020.$_________

b. Assume that instead of $210,000, Fisafolia Corporation has gross income from operations of $135,000. Calculate the corporation’s dividends received deduction for 2020. $_______________
c. Assume that instead of $210,000, Fisafolia Corporation has gross income from operations of $158,000. Calculate the corporation’s dividends received deduction for 2020. $____________