For the year of 2022, Leona Corporation, a calendar year corporation, had the following Income and Expenses: Gross Income (Revenues) From Operations - $800,000; Expenses From Operations - $910,000; Dividends Received (Less than twenty percent (20%) owned domestic corporation) - $160,000. Leona Corporation's Dividend Received Deduction for the year of 2022 will be: $ 80,000. $ 50,000. $160,000. $ 25,000.