Gray Is a Calendar Year Taxpayer

Gray is a calendar year taxpayer.In early December 2020, Gray's board of directors authorizes a pledge of an $80,000 donation to the Red Cross to help provide food and shelter to victims of natural disasters.The donation is paid as follows: $10,000 in late December 2020, $40,000 in February 2021, and $30,000 in early May 2021.Disregarding percentage limitations, the maximum deduction for 2020 is:

A) $80,000 if Gray is an accrual basis individual.
B) $50,000 if Gray is an accrual basis corporation.
C) $50,000 if Gray is a cash basis corporation.
D) $50,000 if Gray is an accrual basis individual.