For which of the following situations can a corporation's dividends received deduction create a net operating loss?

	A.	When the corporation owns 20% of the stock in the distributing corporation.
	B.	When the corporation owns 50% of the stock in the distributing corporation.
	C.	When the corporation owns 70% of the stock in the distributing corporation.
	D.	When the corporation owns 80% of the stock in the distributing corporation.