Problem 13-11 (LO. 2) durinc 2022, ik secund pal of eperations $32,000. During 2002, Sparrew recived a $15,000 payewint on the installment sall. Click hwirt for the bividenad Received Dedection Table. E P In your competations, if requirwid, round amounts to the nearest dollar. Sparrew Corperation's current E \& $ is $X. EXHIBIT 3.2 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