In each of the following independent situations, indicate the effect on taxable income and E \& P, stating the amount of any increase (or decrease) in each as a result of the transaction. Assume that E \& P has already been increased by taxable income. Enter a decrease as a negative number by using the minus sign. If there is no effect, enter " 0 ". d. Dividends of $20,000 received from 5% owned corporation, together with dividends received deduction (assume that taxable income limit does not apply)