Crane and Loon Corporations, two unrelated C corporations, have the following transactions for the current year. Crane Loon $266,000 $425,600 Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) 372,400 446,880 159,600 319,200 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