4. ABC and DEF Corporations, two unrelated C corporations, have the following transactions for the current year: Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) 100,000 Crane Loon S180,000 $300,000 255,000 310,000 230,000 a. Compute the dividends received deduction for ABC Corporation. b. Compute the dividends received deduction for DEF Corporation. 5. Advance Corporation, a calendar year C corporation, is formed and begins business on Apri 1, 2018. In connection with its formation, Advance incurs organizational expenditures of $54,000. Determine Advance Corporation's deduction for organizational expenditures for 2018