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5 Determine the amount of the dividends received deduction in each of the following instances. In all cases, the net income figure includes the full dividend. Use Dividends deduction table. Required: a. Dividend of $18,000 from a 45% owned corporation; taxable income before DRD of $74,000. b. Dividend of $23,800 from a 15% owned corporation; taxable income before DRD of $91,000. c. Dividend of $19,500 from a 60% owned corporation; taxable income before DRD of $10,900. d. Dividend of $6,750 from a 10% owned corporation; taxable income before DRD of $5,750. 01:27:58 Amount a. Dividend received deduction b. Dividend received deduction c. Dividend received deduction d. Dividend received deduction Ownership Percentage Less than 20% 20% to less than 80% 80% or more Deduction Percentage 50% 65% 100%