Fisafolia Corporation has gross income from operations of $220,000 and operating expenses of $160,000 for 2010. The corporation also has $20,000 in dividends from publicly traded domestic corporations (ownership in all corporations was less than 20 percent). a. Calculate the corporation's dividends received deduction for 2010. b. Assume that instead of $220,000, Fisafolia Corporation has gross income from operations of $135,000