During the Current Year, Kingbird Corporation (A Calendar Year C

Multiple Choice

During the current year, Kingbird Corporation (a calendar year C corporation) had the following income and expenses: $$\begin{array} { l r } \text { Income from operations } & \$ 200,000 \\\text { Expenses from operations } & 140,000 \\\text { Dividends received (15\% ownership) } & 15,000 \\\text { Domestic production activities deduction } & 2,000\end{array}$$ ? On October 1, Kingbird Corporation made a contribution to a qualified charitable organization of $9,000 in cash (not included in any of the above items) . Determine Kingbird's charitable contribution deduction for the current year.

A) $9,000
B) $7,500
C) $6,650
D) $6,450
E) None of the above