This year, GHJ Inc. received the following dividends. BP Inc. (a taxable California corporation in which GHJ holds a 4% stock interest) $ 17,700 MN Inc. (a taxable Florida corporation in which GHJ holds a 31% stock interest) 81,000 AB Inc. (a taxable French corporation in which GHJ holds a 21% stock interest) 17,700

Compute GHJs dividends-received deduction.