For the year of 2023, Riggins Corporation, a calendar year corporation, had the following Income and Expenses: Gross Income (Revenues) From Operations - $800,000; Expenses From Operations - $920,000; Dividends Received (Less than twenty percent (20%) owned domestic corporation) - $180,000. Riggins Corporation's Dividend Received Deduction for the year of 2023 will be:

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