Jones Corporation,a U

Jones Corporation,a U.S.C corporation,owns 25% of the stock of Bien Corporation,French corporation that earns all of its income in Europe.Jones Corporation earned $1 million of operating income this year.In addition,it received a $500,000 dividend from Bien Corporation.Jones Corporation will be allowed a dividends-received deduction of

A) $500,000.
B) $0.
C) $250,000.
D) $325,000.