For the following question, provide an explanation of the correct answer and why the other choices are incorrect. 3) Parent Corp. owns 40% of Sub Corp. In the current year, Parent has a gross income of $43,000 and allowable deductions of $30,000 before considering any dividends received deduction (DRD). Included in the $43,000 gross income is $8,000 of dividends from Sub. What is the maximum DRD available to Parent? a) $4,000 b) $5,200 C) $8,000 d) $8,450