Carol Corporation and Brown Corporation are domestic corporations. The Carol Corporation owns25%of the Brown Corporation. Carol's income from business for the current year is $500,000, and business expenses are $750,000. In addition to the income from business, Carol also received dividends from Brown in the amount of $100,000. Carol's dividends-received deduction is

• A.
• $25,000
• B.
• $100,000
• C.
• $50,000
• D.
• $65,000