This question is based on the following data: Sydney Corporation Income Statement For the Year Ended December 31. Year: 5 Sales 1,800,000 Cost of sales (1.200,000) Gross margin 600,000 Operating expenses (500,000) Operating income 100,000 Other income: Gain on sale of investments 30,000 Life insurance policy proceeds 20,000 Dividends 6,000 Total 56,000 Other expense: Contributions (18,000) Income before income tax 138,000 Other expense Contributions (18,000) Income before income tax 138,000 The dividends were declared and received in Year 5 from an unrelated taxable domestic corporation in which Sydney owned less than 1% of the investee's stock. Sydney had no portfolio indebtedness. On its Year 5 income tax return, Sydney should claim a dividends-received deduction of: $3,000 $3,900 zero O $6,000