Chin Grocery, Inc., a C corporation with high taxable income, donates some of its inventory to the Local Food Bank (a charitable organization) which distributes food to the needy. At the time of the contribution, the FMV of the inventory was $15,000, and Chin Grocery's basis was $9,000. Chin Grocery will be allowed a charitable contribution deduction of

A) $24,000.

B) $12,000.

C) $9,000.

D) $15,000.