This year, Napa Corporation received the following dividends: KLP, Incorporated (a taxable Delaware corporation in which Napa holds an 9% stock interest) $ 69,000 Gamma, Incorporated (a taxable Florida corporation in which Napa holds a 90% stock interest) 134,000 Required: Napa and Gamma do not file a consolidated tax return. Compute Napa’s dividends-received deduction.