When Reconciling from Book Income to Taxable Income on Schedule

When reconciling from book income to taxable income on Schedule M-1,which of the following statements is correct?

A) A charitable contribution carryforward realized in the current year is a positive adjustment.
B) A charitable contribution above the 10% tax limitation is a positive adjustment.
C) The difference between accelerated depreciation on the books and straight-line depreciation on the tax return in the later years of asset life is a negative adjustment.
D) Federal income tax expense on the books is a positive adjustment.