Britney, Inc., has gross income for the current year of $150,000 excluding dividends of $100,015 received from nonaffiliated, domestic, taxpaying corporations in which Britney owns a 5% interest. The dividends were not from debt-financed portfolio stock. The company's operating expenses for the year are $160,000. Britney's allowable dividends-received deduction is O $50,000 O $45,000 O $65,000 $80,000