Crane and Loon Corporations, two unrelated C corporations, have the following transactions for the current year: Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) Crane Loon $233,500 $373,600 326,900 392,280 140,100 280,200 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.