Cyril is the accountant for Archer Enterprises, Inc. In 2019, the corporation received a $30,000 dividend from a 25% owned investee corporation. Archer Enterprises reports taxable income before DRD of $10,000. Included in that taxable income figure is a $2,500 NOL carryover and a $4,000 NCL carryover. Cyril calculates an allowable DRD of $6,250, leaving the corporation with taxable income of $3,750. What did Cyril do wrong?