In $2023,$ Seafood Ltd$.,$ a C corporation, reported gross revenue of $$230,000,$ operating expenses $$340\mathrm{.}000$ and received ident come $92508$ tre domestic corporations and has less than $20\%$ ownership in them. Seafood's dividend received deduction for $2023$ is $$45,000$O $$100\mathrm{.}000$O $$90,000050$