This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 7% stock interest)	$ 20,300
MN Incorporated (a taxable Florida corporation in which GHJ holds a 60% stock interest)	82,300
AB Incorporated (a taxable French corporation in which GHJ holds a 27% stock interest)	20,300

Required: Compute GHJs dividends-received deduction.