Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The Twilight Corporation purchases inventory for $5,000. Its FMV on the date it is donated to the Blue- Gray Hospital for the care of the needy is $13,000. The maximum charitable contribution deduction available for the donation is $9,000.
B) Corporations' charitable deductions are limited to 20% of their adjusted taxable income.
C) "Ordinary income property" with regard to the charitable contribution deduction does not include property whose sale would have produced a short- term capital gain.
D) All of the above are false.