This year, Seasaw Corporation received the following dividends:

Sunny, Inc. (a taxable California corporation, Seasaw owns an 82% stock interest)	$	30,000
Happy, Inc. (a taxable Canadian corporation, Seasaw owns a 13% stock interest)		20,000
Rainy, Inc. (a taxable Oklahoma corporation, Seasaw owns a 16% stock interest)		50,000

Before considering the above dividends, Seasaw has taxable income of $550,000. Seasaw gave $70,000 to qualified charities during the year.

a. What is Seasaw's dividends-received deduction?

b. What is Seasaws allowable charitable contributions deduction? Indicate the carryover amount.

c. Compute Seasaws taxable income and tax liability.