Jackson Roofing Company (hereafter JRC), is a calendar year C-Corporation has the following information for the year: Gross income from operations $200,000 Expenses from operations $260,000 Dividends from Jackson Plumbing, Inc. (a domestic corporation owned 19% by JRC) $100,000 Taxable Income before Dividends Received Deduction $40,000 What is the Dividends Received Deduction that JRC can take on this years income tax return?