Crane and Loon Corporations, two unrelated C corporations, have the following transactions for the current year.

	Crane		Loon
Gross income from operations	$241,000		$385,600
Expenses from operations	337,400		404,880
Dividends received from domestic corporations (15% ownership)	144,600		289,200

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. $_________