Gold and Silver are two unrelated calendar year corporations. For the current year, both entities incurred the following transactions. Gold Corporation $424,000 $572,400 Silver Corporation $678,400 $691,968 Income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) Taxable income before dividends received deduction $233,200 $508,800 $84,800 $495,232 Click here to view the Dividend Received Deduction Table. What is the dividends received deduction for: a. Gold: 148,400 x b. Silver: 13,568 X