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 36% stock interest). AB Incorporated (a taxable French corporation in which GHJ holds a 24% stock interest) Required: Compute GHJ's dividends-received deduction. Dividends-received deduction $ 18,300 81,300 18,300