This year, Napa Corporation received the following dividends:KLP$,$ Incorporated $($a taxable Delaware corporation in which Napa holds an $8\%$ stock interest$)$$ $57,000$Gamma, Incorporated $($a taxable Florida corporation in which Napa holds a $90\%$ stock interest$)122,000$Required:Napa and Gamma do not file a consolidated tax return. Compute Napas dividends$-$received deduction.