Crane and Loon Corporations, two unrelated C corporations, have the following transactions for the current year. Crane Loon $231,000 $369,600 Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) 388,080 323,400 138,600 277,200 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. $