Tax Drill Dividends Received Deduction Kaspar and Ludger, two unrelated calendar year corporations, have the following transactions for 2019: Kaspar Ludger Corporation Corporation Gross income from operations $180,000 $300,000 Expenses from operations $255,000 $310,000 Dividends received from domestic corporations (15% ownership) $100,000 $230,000 Taxable income before the dividends received deduction $25,000 $220,000 Determine the dividends received deduction for both companies. Click here to access the dividends received deduction table. Kaspar Ludger: $