The answer I have is wrong.

This year, Napa Corporation received the following dividends. KLP Inc. (a taxable Delaware corporation in which Napa holds an 8% stock interest) Gamma Inc. (a taxable Florida corporation in which Napa holds a 90% stock interest) $ 64,000 129,000 Napa and Gamma do not file a consolidated tax return. Compute Napa's dividends-received deduction. Dividends-received deduction $ 173,800