Jazz Corporation owns $10$ percent of the Vanderbilt Corporation stock. Vanderbilt distributed a $$26,000$ dividend to Jazz Corporation. Jazz Corporation's taxable income $($loss$)$ before the dividend income was $($$$3,600).$ What is the amount of Jazz's dividends received deduction on the dividend it received from Vanderbilt Corporation?

Multiple Choice

$$0$

$$11,200$

$$13,000$

$$19,700$

None of the choices is correct.