Which of the Following Statements Is Correct

Which of the following statements is correct?

A) 50% of travel and entertainment expenses are added to taxable income to arrive at book income.
B) Federal income tax expense is subtracted from book income to arrive at taxable income.
C) Tax-exempt interest income is subtracted from taxable income to arrive at book income.
D) Charitable contributions in excess of the 10% limit are added to book income to arrive at taxable income.