Determine the amount of the dividends received deduction in each of the following instances. In all cases, the net income figure includes the full dividend. Use Dividends deduction table. a. Dividend of $14,000 from a 45% owned corporation taxable income before DRD of $62,000. b. Dividend of $21.400 from a 15% owned corporation, taxable income before DRD of $83,000. c. Dividend of $15,500 from a 60% owned corporation; taxable income before DRD of $8,500. d. Dividend of $4,750 from a 10% owned corporation taxable income before DRD of $3,910. a. Dividend received deduction b. Dividend received deduction c. Dividend received deduction d. Dividend received deduction Deduction Percentage Ownershlp Percentage Less than 20% 20% to less than 80% 80% or more 50% 65% 100%