NEED HELP ASAP

QUESTION 1 In 2018, Potter, Inc. had gross income from sales of $210,000, business expenses of $230,000, and dividend income from a 18%- owned U.S. corporations of $150,000. Potter's dividends-received deduction was: a $105,000 b. $120,000 C. $65,000 d. $75,000 QUESTION 2 Canton Co.'s gross income from operations was $1,000,000 and its expenses from operations were $1,500,000. It also received a $600,000 dividend from an 85%-owned corporation. What is Canton Co.'s dividends-received deduction? Oaso- b.$100,000 C. $320,000 d. $600,000