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SEE PART 2: BUSINESSES
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A calendar-year C corporation purchased a 25% stock interest in a domestic C corporation on January 15, 2025. The stock went ex-dividend on March 1, 2025, and the corporation sold the stock on that same day, so its holding period was exactly 45 days. It received a $100,000 cash dividend on March 15, 2025. The corporation did not hedge its position and had taxable income before any dividends-received deduction of $600,000 for 2025.
What amount, if any, is the corporation's dividends-received deduction for 2025?
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