Citron Company Is a Wholesale Distributor of Children's Clothing

Citron Company is a wholesale distributor of children's clothing. During the year, it donates clothes (cost of $60,000; retail value of $100,000) to Clothes for Needy (a qualified charitable organization) . Disregarding percentage limitations, Citron's charitable contribution deduction is:

A) $80,000 if Citron is a C corporation.
B) $60,000 if Citron is a C corporation.
C) $100,000 if Citron is a C corporation.
D) $80,000 if Citron is an individual.
E) None of the above.