In 2011,Parsley Corp Had $385,000 of Revenue from Operations and $120,000

In 2011,Parsley Corp had $385,000 of revenue from operations and $120,000 of dividends from non-affiliated 25%-owned domestic corporations.The corporation's operating expenses totaled $400,000.Parsley Corp's dividends received deduction for 2011 is:

A) $30,000
B) $105,000
C) $120,000
D) $84,000
E) $96,000