Jazz Corporation owns 10% of the Williams Corp. stock. Williams distributed a $10,000 dividend to Jazz Corporation. Jazz Corp.'s taxable income (loss) before the dividend was ($6,000) and modified DRD taxable income was $2,000. What is the amount of Jazz's dividends received deduction on the dividend it received from Williams Corp.? What is the amount of Jazz's dividends received deduction on the dividend it received from Williams Corp.? What is the book-tax difference for the year? (Amount and nature)