Crane and Loon Corporations, two unrelated C corporations, have the following transactions for 2015:

	Crane	Loon
Gross income from operations	$273,500		$437,600
Expenses from operations	382,900		459,480
Dividends received from domestic corporations (15% ownership)	164,100		328,200

Click here to access thedividends received deduction table.

a. Compute the dividends received deduction for Crane Corporation. $

b. Compute the dividends received deduction for Loon Corporation. $