Marathon Inc. (a C corporation) reported $1,000,000 of taxable income in the current year. During the year, it distributed $100,000 as dividends to its shareholders as follows: - $5,000 to Guy, a 5 percent individual shareholder. - $15,000 to Little Rock Corp., a 15 percent shareholder (C corporation). - $80,000 to other shareholders. a) How much of the dividend payment did Marathon deduct in determining its taxable income