In the Current Year,Auburn Corporation (A Calendar Year Taxpayer),has the Following

In the current year,Auburn Corporation (a calendar year taxpayer) ,has the following income and expenses: $\begin{array}{llcc} \text {Gross income from operations } &\$1,000,000 \\ \text { Expenses from operations } &1,100,000\\ \text {Dividends from Blond Corporation } &200,000\\\end{array}$
Auburn Corporation owns 20% of the stock in Blond Corporation.The dividends received deduction for the current year is:

A) $200,000.
B) $160,000.
C) $100,000.
D) $80,000.
E) None of these.