The corporate dividends‐received deduction .
a. Must exceed the applicable percentage of the recipient shareholder's taxable income.
b. Is affected by a requirement that the investor corporation must own the investee's stock for a specified minimum holding period.
c. Is unaffected by the percentage of the investee's stock owned by the investor corporation.
d. May be claimed by S corporations.

B) is affected by the requirement that the investor corp must own the investee's stock for a specified minimum holding period

Explanation:

B) Is affected by a requirement that the investor corporation must own the investee's stock for a specified minimum holding period.

Explanation:

The DRD deduction allows corporations to deduct dividends received from other corporations from their income. This deduction varies from 70-100% of total dividends received. If the company's stock ownership is:

The minimum holding period that enables a corporation to request a DRD is 45 days prior to receiving the dividends.

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