BBB Corporation lost $45,000 from operations excluding dividends. It received $100,000 in dividends from a 20%-owned corporation. BBB's taxable income before the dividends-received deduction was $55,000. If BBB claims the full dividends-received deduction of $65,000 and combines it with the $45,000 loss from operations, it will have an NOL of $10,000. What is the amount of dividends-received deduction BBB should claim? Question 53Select one: a. $65,000 b. $ 0 c. $50,000 d. $70,000