During $2022,$ Fraxinia Corporation has the following income and expenses:

Line Item Description Amount

Gross income from operations, excluding dividends $$90,000$

Expenses from operations $100,000$

Dividends received from a $25$ percent$-$owned domestic corporation $$70,000$

Below is the Dividends Received Deduction table to use for this problem.

Percent Ownership $2022$ Dividends

Received Percentage

Less than $20$ percent $50\%$

$20$ percent or more, but less

than $80$ percent

$65\%$

$80$ percent or more $100\%$

Calculate the amount of Fraxinia Corporation's dividends received deduction.

fill in the blank $1$ of $1$$

b$.$ Boyce Inc., a calendar$-$year corporation, incurred organizational costs of $$13,000$ and start$-$up costs of $$52,000$ in $2022.$ Boyce started business on August $3,2022.$ What is the maximum deduction for organizational and start$-$up costs for Boyce in $2022,$ and what is Boyce$$s $2023$ deduction for the same costs? Round any division to two decimal places and round your final answer to the nearest dollar.

Organizational costs:

$2022$ deduction is fill in the blank $1$ of $4$$

$.$

$2023$ deduction is fill in the blank $2$ of $4$$

$.$

Start up costs:

$2022$ deduction is fill in the blank $3$ of $4$$

$.$

$2023$ deduction is fill in the blank $4$ of $4$$

$.$

c$.$ Gant Corporation has income in $2022$ of $$65,000$ after a dividends received deduction of $$5,000$ and a charitable contribution of $$25,000.$ What is the deductible amount of the charitable contribution in $2022?$

fill in the blank $1$ of $1$$