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YQM Corporation has a $25,000 loss from business operations this tax year but receives $60,000 in dividends from the 25%-owned HCM Corporation, which is a

YQM Corporation has a $25,000 loss from business operations this tax year but receives $60,000 in dividends from the 25%-owned HCM Corporation, which is a domestic corporation. What is the dividends received deduction (DRD) for YQM Corporation?

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