4. Steeler Corporation owns stock in Eagle Corporation and has taxable income of $225,000 for 2020 before considering the dividends received deduction. In 2020, Eagle Corporation pays Steeler Corporation a dividend of $200,000, which is included in the taxable income of $225,000. What amount of dividends received deduction may Steeler claim if it owns 15% of Eagle's stock? O a) $130,000 b) $-0- Oc) $112,500 d) $146,250 e) $100,000