10. Crane and Loon Corporations, two unrelated calendar year C corporations, have the following transactions for the current year: Crane Loon $180,000 $300,000 Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) $255,000 $310,000 $100,000 $230,000 Compute the dividends received deduction for Crane Corporation. Compute the dividends received deduction for Loon Corporation