Gold and Silver are two unrelated calendar year corporations. For the current year, each had the following transactions: Gold Silver Corporation Corporation $260,000 $340,000 Income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) Taxable income before dividends received deduction $220,000 $225,000 $100,000 $130,000 $95,000 $50,000 Determine the dividends received deduction for both companies. Click here to view the Dividend Received Deduction Table. Gold: Silver