Bob has saved money over the years in an IRA. He would like to contribute from the IRA to his favorite charity but avoid having to include it in his income. Which of the following is a correct requirement? Question 18Select one: a. The gift is subject to a $150,000 cap each year. b. There is a federal income tax deduction for the contribution he made to the charity. c. He must be 72 or older. d. It must be made directly to the charity