The FRepens Corporation Has Taxable Income of $250,000 for the Current

The F.Repens Corporation has taxable income of $250,000 for the current year, including dividends of $60,000 received from 10-percent-owned domestic corporations.How much is the F.Repens Corporation's dividends received deduction for the current year?

A) $0
B) $30,000
C) $39,000
D) $60,000
E) None of the above