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ABC owns 1 5 percent of DEF, 2 5 percent of GHI, and 8 5 percent of JKL . DEF and GHI are taxable, domestic

ABC owns 15 percent of DEF, 25 percent of GHI, and 85 percent of JKL. DEF and GHI are taxable, domestic corporations. JKL is a taxable, foreign corporation. Assume DEF, GHI, and JKL pay $200,000 each in total dividends to all shareholders.
A. Compute the amount of ABC's domestic Dividends Received Deduction (DRD).
The answer is as follows... but where is the .50 and .65 coming from?? please help
DEF: 200,000 x .15 x .50=15,000
GHI: 200,000 x .25 x .65=32,500
JKL: foreign
Total =15,000+32,500=47,500

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