This year, GHJ Incorporated received the following dividends:

BP Incorporated (a taxable California corporation in which GHJ holds a 6% stock interest)	$ 21,300
MN Incorporated (a taxable Florida corporation in which GHJ holds a 55% stock interest)	82,800
AB Incorporated (a taxable French corporation in which GHJ holds a 32% stock interest)	21,300

Required: Compute GHJs dividends-received deduction.