At December 31, 2020, Caswell Corporation had the following items regarding its tax return: gross revenue from operations $100,000; cost of goods sold $25,000; operating expenses $30,000; and dividends received from a 50 percent-owned domestic corporation of $30,000. What is Caswell's dividends received deduction?

a.$4,000

b.$5,000

c.$19,500

d.$30,000