During the Current Year, Owl Corporation (A C Corporation), a Retailer

During the current year, Owl Corporation (a C corporation) , a retailer of children's apparel, made the following donations to qualified charitable organizations.
How much qualifies for the charitable contribution deduction (ignoring the taxable income limitation) ?

A) $63,000
B) $65,000
C) $90,500
D) $92,500
E) None of the above