This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 8% stock interest)	$ 21,700
MN Incorporated (a taxable Florida corporation in which GHJ holds a 59% stock interest)	83,000
AB Incorporated (a taxable French corporation in which GHJ holds a 25% stock interest)	21,700

Required: Compute GHJs dividends-received deduction.