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