yellow corporation is a calendar year corporation. During the year, yellow reports (1) gross income from operations $230,000, (2) expenses from operations $340,000, (3) Dividends received from a less than 20% owned corporation $200,000 and (4) taxable income before the dividends received (DRD) deduction $90,000. Determine yellows DRD deduction for the year. $100,000 $90,000 $140,000 $130,000