In the Modern Era, Provision(s) for Corporate Philanthropy Was (Were)

In the modern era, provision(s) for corporate philanthropy was (were) found in:

A) the Federal Revenue Act of 1935.
B) A. P. Smith Manufacturing Co. v. Barlow et al.
C) Wade v. Roe Manufacturing Co.
D) the Federal Reserve Act of 1958.
E) only A and B above.