Brady Corporation of Cleveland, Ohio, is a multi$-$national conglomerate. In $2004,$ Brady established and owned $100\%$ of the stock of Toms, Inc., of Dayton, Ohio. Toms was established for the purpose of manufacturing rubber gaskets, which Brady uses in many of its international operations. By the beginning of $2022,$ Brady had sold $30\%$ of the outstanding Toms stock. In July of $2022,$ Toms declares a dividend and pays $$100,000$ to Brady Corporation. In $2022,$ Brady Corporation, subject to certain limits$,$ takes what amount as a dividends$-$received deduction?

A$.$

$$0$

B$.$

$$50,000$

C$.$

$$65,000$

D$.$

$$100,000$