Kingbird Corporation a Calendar Year C Corporation) Reports the Following

Multiple Choice

Kingbird Corporation a calendar year C corporation) reports the following income and expenses this year: $\begin{array}{lr}\text { Income from operations } & \$ 200,000 \\\text { Expenses from operations } & 140,000 \\\text { Dividends received (15\% ownership) } & 15,000\end{array}$ 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.

A) $9,000
B) $7,500
C) $6,750
D) $6,525
E) None of these.