This year, GHJ Incorporated received the following dividends: BP Incorporated (a taxable California corporation in which GHJ holds a 5% stock interest) MN Incorporated (a taxable Florida corporation in which GHJ holds a 32% stock interest) AB Incorporated (a taxable French corporation in which GHJ holds a 22% stock interest) Required: Compute GHJ's dividends-received deduction. Dividends-received deduction $ 17,900 81,100 17,900