WSF Corporation has $20,000 in net income from business operations this tax year. WSF also receives $80,000 in dividends from the 22%-owned VFR Corporation and $60,000 in dividends from the 18%-owned FVG Corporation. Both VFR and FVG are domestic corporations. What is the potential dividends received deduction (DRD) for WSF Corporation?

a) $ 91,000 b) $ 70,000 c) $140,000 d) $ 82,000