This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 3% stock interest)	$ 20,700
MN Incorporated (a taxable Florida corporation in which GHJ holds a 55% stock interest)	82,500
AB Incorporated (a taxable French corporation in which GHJ holds a 29% stock interest)	20,700

Required: Compute GHJs dividends-received deduction.