Art is a nonresident alien with taxable U.S. income from performing services in the U.S. for a trade or business. When he files his nonresident U.S. tax return, he will not be allowed to take as an itemized deduction which of the following? Question 13Select one: a. Noncash charitable contributions to U.S. organizations b. Casualty losses attributable to a federally declared disaster c. State and local income tax paid d. Charitable contributions made directly to a foreign organization