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

In the current year,Mockingbird Corporation (a calendar year taxpayer) has the following income and expenses: $\begin{array}{llcc} \text {Gross income from operations } &\$1,900,000 \\ \text {Expenses from operations } &2,000,000\\ \text { Dividends from Hummingbird Corporation } &400,000\\\end{array}$
Mockingbird Corporation owns 10% of the stock of Hummingbird Corporation.The dividends received deduction for the current year is:

A) $210,000.
B) $280,000.
C) $300,000.
D) $320,000.
E) None of these.