In each of the following independent situations, determine the dividends received deduction. Assume that none of the corporate shareholders owns 20% or more of the stock in the corporations paying the dividends.

	Almond Corporation	Blond Corporation	Cherry Corporation
Income from operations	$700,000	$800,000	$900,000
Expenses from operations	(600,000)	(850,000)	(910,000)
Qualifying dividends	100,000	100,000	100,000

a.	The dividends received deduction for Almond Corporation is	$ .
b.	The dividends received deduction for Blond Corporation is	$ .
c.	The dividends received deduction for Cherry Corporation is	$.