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Exhibit 17.2 Dividends Received Deduction \begin{tabular}{lc} \hline PercentageofOwnershipbyCorporateShareholder & DeductionPercentage \\ \hline Less than 20% & 50% \\ 20% or more (but less than 80%) & 65% \\ 80% or more & 100% \\ \hline \end{tabular} *The payor corporation must be a member of an affiliated group with the recipient corporation. Exercise 17-23 (LO. 2) Crane and Loon corporations, two unrelated calendar year C corporations, have the following transactions for the current year Click here to access the dividends received deduction table. a. Compute the dividends received deduction for Crane Corporation. $ b. Compute the dividends received deduction for Loon Corporation