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This year, GHJ, Inc. received the following dividends: BP, Inc. (a taxable California corporation in which GHJ holds a 2% stock interest) $17,300 MN, Inc. (a taxable Florida corporation in which GHJ holds a 52% stock interest) 80,800 AB. Inc. (a taxable French corporation in which GHJ holds a 21% stock interest) 17,300 Compute GHJ's dividends-received deduction