Marathon Incorporated $($a C corporation$)$ reported $$1,350,000$ of taxable income in the current year. During the year, it distributed $$135,000$ as dividends to its shareholders as follows:

$$6,750$ to Guy, a $5$ percent individual shareholder.

$$20,250$ to Little Rock Corporation, a $15$ percent shareholder $($C corporation$).$ $$108,000$ to other shareholders.

A$.$ How much of the dividend payment did Marathon deduct in determinimg its taxable income.