Crane and Loon corporations, two unrelated C corporations, have the following transactions for the current year Crane Loon Gross income from operations $248,500 $397,600 Expenses from operations 347,900 417,480 Dividends received from domestic corporations (15% ownership) 149,100 298,200 Click here to access the dividends received deduction table. a. Compute the dividends received deduction for Crane Corporation. b. Compute the dividends received deduction for Loon Corporation