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

	Crane		Loon
Gross income from operations	$283,500		$453,600
Expenses from operations	396,900		476,280
Dividends received from domestic corporations (15% ownership)	170,100		340,200

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

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