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a. Compute the dividends received deduction for Crane Corporation. 4 v Exhibit 12.4 Dividends Received Deduction \begin{tabular}{lc} \hline Percentage of Ownership by Corporate Shareholder & Deduction Percentage \\ \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