For corporate tax purposes, what is DRD? What are the 3 % of ownership & tax rates?

a) Dividend Return Deduction; 10%, 20%, 30%
b) Dividend Received Deduction; 20%, 40%, 50%
c) Dividend Return Deduction; 50%, 70%, 80%
d) Dividend Received Deduction; 50%, 65%, 75%