Which of the Following Items Is NOT Deductible in Calculating

Which of the following items is NOT deductible in calculating net business income for the current taxation year?

A) An $11,000 legal fee paid for services rendered in conjunction with a new issue of the company's common stock.
B) A $125,000 management bonus paid 125 days after the end of the corporation's current taxation year.
C) An amount of $25,000 paid for planting large maple trees in various locations on the grounds of the company's facilities.
D) A $10,000 contribution to a company pension fund.