Flat Rock Corporation purchased $100$ shares of Green Corporation common stock $($less than $5\%$ of the outstanding stock$)$ two days before the ex$-$dividend date for $$200,000.$ Flat Rock receives a $$10,000$ cash dividend from Green. Flat Rock sells the Green stock one week after purchasing it for $$190,000.$ Determine the following:

a$.$ The corporation$$s dividend income.

b$.$ Its dividends$-$received deduction.

c$.$ Its realized gain$/$loss on the sale of the stock.

d$.$ Its recognized gain$/$loss on the sale of the stock.