This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 5% stock interest)	$ 19,900
MN Incorporated (a taxable Florida corporation in which GHJ holds a 56% stock interest)	82,100
AB Incorporated (a taxable French corporation in which GHJ holds a 25% stock interest)	19,900

Required: Compute GHJs dividends-received deduction.