Does a corporation have capitol gains tax if so what is the rate if the amount is less than 75,000 dollars?

S-corp pes through income to the shareholders via a K-1, and the shareholders would report the capital gains income on their personal tax return. c-corp, there is no capital gains rate. I am a tax preparer, and have a business client who every year has capital gains, and my excel spreadsheet calculation does not take into account any adjustment for capital gains, and my spreadsheet matches exactly the 1120 tax return. The only break that corporations get in regards to investments is a dividends received deduction where depending on the type of dividends the corporation gets to deduct from taxable income anywhere from 42% to 100% of the dividends received.