The IRC allows individuals and businesses to make noncash contributions to qualifying charities and to claim deductions for these contributions on their income tax returns. The Internal Revenue Manual defined four types of noncash property. Which of the following are types of noncash property?

I. A business.

II. Intangible personal property.

III. Real property.

IV. Tangible personal property.

A. I, III.

B. II, III, IV.

C. I, IV.

D. I, II, III, IV.