R Corporation had 2020 gross income of $200,000, including $100,000 of dividends received from a less than 20% owned taxable domestic corporation. R had deductible business expenses of $110,000 before considering its dividends-received deduction.

1. What is R Corporation's dividends-received deduction for 2020, assuming no restrictions other than the taxable income limitation may apply?
2. How would your answer change if R Corporation's gross income was $180,000 instead of $200,000 and its deductible business expenses were $130,000?