Corporation U holds 25% of the total stock of Corporation I (holding period over 1 year). Corporation I makes a taxable dividend out of E&P of $25,000 to Corporation U. Before considering the Corporation I dividend, Corporation U otherwise has an overall current year taxable loss from operations ("CYNOL") of $10,000. Corporation U has a carryforward operating loss ("NOL carryforward") from a prior year of $5,000. There is no other activity for the year. What is Corporation U's recomputed income for purposes of determining its dividend received deduction limit under IRC 246(b)?

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