Crane and Loon Corporations, two unrelated corporations, have the following transactions for the current year: Crane Loon Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) $246,000 344,400 147,600 $393,600 413,280 295,200 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