This year, GHJ, Incorporated received the following dividends: BP, Incorporated (a taxable California corporation in which GHJ holds a 4\% stock interest) $20,900 MN, Incorporated (a taxable Florida corporation in which GHJ holds a 53\% stock interest) 82,600 AB, Incorporated (a taxable French corporation in which GHJ holds a 30% stock interest) 20,900 Required