This year, GHJ Incorporated received the following dividends: BP Incorporated (a taxable California corporation in which GHJ holds a 4% stock interest) MN Incorporated (a taxable Florida corporation in which GHJ holds a 54% stock interest) AB Incorporated (a taxable French corporation in which GHJ holds a 24% stock interest) $ 19,700 82,000 19,700 Required: Compute GHJ's dividends-received deduction. Dividends-received deduction