For the year of 2020, Delana Corporation, a calendar year corporation, had the following Income and Expenses: Gross Income (Revenues) From Operations - $600,000; Expenses From Operations - $720,000; Dividends Received (Less than twenty percent (20%) owned domestic corporation) - $180,000. Delana Corporation's Dividend Received Deduction for the year of 2020 will be:

		$180,000.
		$ 90,000.
		$ 60,000.
		$ 30,000.