In each of the following independent situations, determine the dividends received deduction for the calendar year C corporation. The corporate shareholders own less than 20% of the stock in the corporations paying the dividends.

	Almond Corporation	Banana Corporation	Cherry Corporation
Income from operations	$700,000	$800,000	$900,000
Expenses from operations	(600,000)	(860,000)	(910,000)
Qualifying dividends	100,000	100,000	100,000