Tax Drill Dividends Received Deduction Kaspar and Ludger, two unrelated calendar year corporations, have the following transactions for 2018: Kaspar Corporation Corporation Ludger $300,000 Gross income from operations Expenses from operations Dividends received from domestic corporations (15% ownership) Taxable income before the dividends received deduction $180,000 $255,000 $310,000 $100,000 $230,000 $25,000 $220,000 Determine the dividends received deduction for both companies. Click here to access the dividends received deduction table. Kaspar: $ Ludger:$