Cream Corporation had the following income and expense items in the current year:

Gross income

$$200,000$

Deductible expenses

$300,000$

Dividends received from $10\%-$owned domestic corporation

$30,000$

Cream has no debt related to its stockholdings. What is Cream$$s dividends$-$received deduction?

A$.$

$$19,500$

B$.$

$$15,000$

C$.$

$$0$

D$.$

$$30,000$