During the Current Year,Goose Corporation (A Calendar Year,cash Basis Taxpayer)receives

During the current year,Goose Corporation (a calendar year,cash basis taxpayer) receives cash dividends as follows:
Source of Dividends
Ownership Percentage
Dividends
Emu Corporation
90%
$90,000
Robin Corporation
21%
60,000
Crane Corporation
10%
30,000
​
Presuming the taxable income limitation does not apply,Goose Corporation's dividends received deduction for the current year is:

A) $126,000.
B) $135,000.
C) $141,000.
D) $159,000.
E) None of the above.