Mustard Corporation (a C corporation) owns 15% of the stock of Burgundy Corporation (a C corporation), which pays an annual dividend to its shareholders. Mustard is considering the purchase of additional shares of Burgundy stock.

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How would this stock purchase affect the amount of dividends received deduction that Mustard can claim?

Mustard's dividend received deduction is (fill in the blank) % based on its current ownership interest in Burgundy. If the stock purchase increases Mustard's ownership interest in Burgundy to 20% or more but less than 80%, then the deduction percentage is (fill in the blank)%. If the stock purchase increases Mustard's ownership interest in Burgundy to 80% or more, then the deduction percentage is (fill in the blank) %.