ABC Corporation owns 25 percent of the stock of DEF Corporation. During 2020, ABC Corporation received a $100,000 dividend from DEF Corporation. ABC Corp.'s taxable income for 2020 before the dividend received deduction (but including the dividend) was $50,000. What is the amount of ABC Corporation's taxable income after the dividend received deduction? (Please enter taxable income as a positive number and a net operating loss as a negative number)