For Purposes of Determining Current E&P, Which of the Following

For purposes of determining current E&P, which of the following items cannot be deducted in the year incurred?

A) life insurance premiums (in excess of the increase in cash surrender value for the policy) paid on the lives of key employees
B) charitable contribution in excess of the 10% limitation
C) capital losses in excess of capital gains
D) dividends- received deduction