eagle corp owns stock in hawk corp and has taxable income of $ 100,000 for the tax year before considering the dividends received deductions. hawk corp pays eagle a dividend of $ 130,000 which was considered in calculating the $ 100,000. what amount of dividends received deduction may eagle claim if it owns 15% of hawks stock

a) $ 0

b) $ 70,000

c) $ 91,000

d) 104,000

e) none of above