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In the current year, Jeffer Corporation experienced a $ 3 0 , 0 0 0 loss from operations. It received $ 2 0 0 ,

In the current year, Jeffer Corporation experienced a $30,000 loss from operations. It received $200,000 in dividends from a domestic corporation of which Jeffer owns 20% of its total stock outstanding. Jeffers taxable income before the dividends-received deduction was $170,000. What is the amount of Jeffers dividends-received deduction?
A.
$85,000
B.
$110,500
C.
$100,000
D.
$130,000

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