Fisafolia Corporation has gross income from operations of $210,000 and operating expenses of $160,000 for 2021. The corporation also has $30,000 in dividends from publicly-traded domestic corporations in which the ownership percentage was 45 percent. Below is the Dividends Received Deduction table to use for this problem. Percent Ownership 2021 Dividends Received Percentage Less than 20 percent 50%

b. Assume that instead of $210,000, Fisafolia Corporation has gross income from operations of $135,000. Calculate the corporation's dividends received deduction for 2021.