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D is corrent. The requirement is to determine the correct statement regarding the corporate dividends-received deduction (DRD). To qualify for a DRD, the investor corporation must own the investee’s stock for more than 45 days (more than 90 days for preferred stock if the dividends received are in arrears for more than 1 year).
A is incorrect because the DRD may be limited to the applicable percentage of the investor corporation’s taxable income.
B is incorrect because a 70% DRD applies to dividends from less-than-20%-owned, while a 100% DRD applies to dividends from corporations that are at least 80%-owned when a consolidated tax return is not filed.
C is incorrect since the DRD is not available to S corporations.