Crane and Loon Corporations, two unrelated C corporations, have the following transactions for the current year: Crane Loon Gross income from operations $233,500 $373,600 326,900 392,280 Expenses from operations Dividends received from domestic corporations (15% ownership) 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. Percentage of Ownership by Corporate Shareholder Deduction Percentage Less than 20% 20% or more (but less than 80%) 80% or more* 50% 65% 100% *The payor corporation must be a member of an affiliated group with the recipient corporation