Which of the following statements is true regarding the dividends received deduction in $2022?$

a$.$ Dividends from a $20$ percent$-$owned corporation are eligible for a $50$ percent dividends received deduction

b$.$ Dividends from an $80$ percent$-$owned corporation are eligible for a $65$ percent dividends received deduction

c$.$ Dividends from a $100$ percent$-$owned corporation are eligible for a $100$ percent dividends received deduction

d$.$ The dividends received deduction is available to individual taxpayers as well as corporations.