Copper Corporation Owns Stock in Bronze Corporation and Has Net

Multiple Choice

Copper Corporation owns stock in Bronze Corporation and has net operating income of $600,000 for the year.Bronze Corporation pays Copper a dividend of $200,000.What amount of dividends received deduction may Copper claim if it owns 95% of Bronze stock (assuming Copper's dividends received deduction is not limited by its taxable income) ?

A) $0.
B) $140,000.
C) $160,000.
D) $190,000.
E) None of the above.