This year, GHJ Inc. received the following dividends:

BP Inc. (a taxable California corporation in which GHJ holds a 2% stock interest)	$	17,300
MN Inc. (a taxable Florida corporation in which GHJ holds a 52% stock interest)		80,800
AB Inc. (a taxable French corporation in which GHJ holds a 21% stock interest)		17,300

Required: Compute GHJs dividends-received deduction.