Avalanche Corporation Has $70,000 of Net Income from Operations During

Avalanche Corporation has $70,000 of net income from operations during the current year.In addition it received $180,000 of dividend income from another corporation in which it has a 10% ownership interest.What is Avalanche's dividends received deduction for this year?

A) $70,000
B) $126,000
C) $144,000
D) $180,000