West Corporation Purchases 50 Shares (Less Than 1%)of Perch Corporation

West Corporation purchases 50 shares (less than 1%) of Perch Corporation common stock on April 3. The ex-dividend date is April 4. West Corporation pays $50,000 for the stock and receives a dividend of $5,000 on the Perch stock. On May 1, West Corporation sells the Perch stock for $45,000. West's taxable income before the dividends-received deduction is $4,000. West's dividends-received deduction is

A) $3,500.
B) $3,200.
C) $2,800.
D) $0.