This year, GHJ Inc. received the following dividends: $21,500 BP Inc. (a taxable California corporation in which GHJ holds a 7% stock interest) MN Inc. (a taxable Florida corporation in which GHJ holds a 58% stock interest) AB Inc. (a taxable French corporation in which GHJ holds a 24% stock interest) 82,900 21,500 Required: Compute GHJ's dividends-received deduction. Dividends-received deduction