In the current year, Crimson, Inc., a calendar C corporation, has taxable income of of $180,000. Crimson had $30,000 of dividends from a 15% stock ownership in a domestic corporation. Which of the following statements is correct with respect to Crimson for the current year?

a. A dividends received deduction is not allowed for Crimson.

b. Crimsons dividends received deduction is $5,000

c. Crimsons dividends received deduction is $15,000

d. Crimsons dividends received deduction is $30,000.