Orange Corporation, a calendar year C corporation, owns stock in White Corporation and has net operating income of $$400,000$ for the current year. White Corporation pays Orange a dividend of $$60,000.$ What amount of dividends received deduction may Orange claim if it owns $45\%$ of White stock $($assuming Orange's dividends received deduction is not limited by its taxable income$)?$

a$.$ $$60,000$

b$.$ $$42,000$

c$.$ $$39,000$

d$.$ $$30,000$