DURING 2018, MASON CORPORATION HAS GROSS INCOME OF 50,000, DIVIDENDS OF 50,000 FROM A 10% OWNED DOMESTIC CORPORATION, AND OPERATING EXPENSES OF 80,000. HOW MUCH WILL MASON;S DIVIDENDS RECEIVED DEDUCTION BE. THE LIMIATION DOES NOT APPLY IF NOL RESULTS BY USING THE FULL DRD.

20,000

25,000

32,500

50,000