This year, GHJ, Incorporated received the following dividends: BP, Incorporated (a taxable California corporation in which GHJ holds a 3% stock interest) MN, Incorporated (a taxable Florida corporation in which GHJ holds a 52% stock interest) $ 19,500 81,900 AB, Incorporated (a taxable French corporation in which GHJ holds a 23% stock interest) 19,500 Required: Compute GHJ's dividends-received deduction. Dividends-received deduction