Which of the Following Statements Is Correct

Which of the following statements is correct?

A) A corporation is entitled to a charitable deduction of 10% of its gross income before certain items.
B) If a corporation has a net operating loss,it can carry the loss back three years and then forward twenty years.
C) A net capital loss can be carried back three years and then forward five years.
D) The first estimated payment of a corporation is due on the 15^th day of the third month of the fiscal year.