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