Dallas Corporation is a calendar-year C corporation. Dallas reported the following for the current year Gross Profit $ 150,000 Dividends (not included above) 40,000 Operating expenses 180,000 The dividends are all paid by publicly held companies of which Dallas owns less than one-percent. Dallas has no NOLs carryovers, has no capital transactions, and no other carryovers. Dallas's dividends received deduction is 

$ 0.

$ 18,000. 

$ 20,000. 

$ 40,000