5. This year, GHJ Inc. received the following dividends: BP Inc. (a taxable California corporation in which GHJ holds a 2% stock interest) $17,300 MN Inc. (a taxable Florida corporation in which GHJ holds a 52% stock interest) 80,800 AB Inc. (a taxable French corporation in which GHJ holds a 21% stock interest) 17,300 Compute GHJ's dividends-received deduction