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

	Crane		Loon
Gross income from operations	$180,000		$300,000
Expenses from operations	255,000		310,000
Dividends received from domestic corporations (15% ownership)	100,000		230,000

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. $.................