S, the Wholly Owned Subsidiary of P, Makes Qualified Charitable

S, the wholly owned subsidiary of P, makes qualified charitable contributions for the year of $10,000.S has separate taxable income before the contribution of $80,000.Adjusted consolidated taxable income (before contributions) of the P-S group is $90,000.If S makes the only contribution for the year, calculate the consolidated charitable contribution deduction, assuming no carryovers exist.

A) $1,000
B) $8,000
C) $9,000
D) $10,000