Haze Corporation, a calendar year C corporation, owns stock in Lava Corporation and has taxable income of $127,000 for the year before considering the dividends received deduction. In the current year, Lava Corporation pays Haze Corp a dividend of $172,000, which was considered in calculating the $127,000. What amount of dividends received deduction may Haze claim if it owns 15% of Lava's stock?

A. $0

B. $111,800

C. $86,000

D. $63,500