This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 6% stock interest)	$ 20,100
MN Incorporated (a taxable Florida corporation in which GHJ holds a 58% stock interest)	82,200
AB Incorporated (a taxable French corporation in which GHJ holds a 26% stock interest)	20,100

Required: Compute GHJs dividends-received deduction.