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In the current year, Azul Corporation, a calendar year C corporation, received a dividend of $30,000 from Nara Corporation. Azul owns 25% of the Nara

In the current year, Azul Corporation, a calendar year C corporation, received a dividend of $30,000 from Nara Corporation. Azul owns 25% of the Nara Corporation stock. Assuming it is not subject to the taxable income limitation, Azuls dividends received deduction is $_____________.

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