Fisafolia Corporation has gross income from operations of $210,000 and operating expenses of $150,000 for 2022. 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	2022 Dividends Received Percentage
Less than 20 percent	50%
20 percent or more, but less than 80 percent	65%
80 percent or more	100%

Assume that instead of $210,000, Fisafolia Corporation has gross income from operations of $135,000. Calculate the corporation's dividends received deduction for 2022.