Parent Corp. owns $40\%$ of Sub Corp. In the current year, Parent has gross income of $$43,000$ and allowable deductions of $$30,000$ before considering any dividends received deduction $($DRD$).$ Included in the $$43,000$ gross income is $$8,000$ of dividends from Sub. What is the maximum DRD available to Parent?

a$.$ $$4,000$

b$.$ $$5,200$

c$.$ $$8,000$

d$.$ $$8,450$