Dennis is the first to admit he is paid more than he deserves for the level of work he performs. Therefore, he knowingly over withholds on both his federal and California state taxes. Every year Dennis receives a large refund which he instructs his tax preparer to contribute to various funds listed on his Form 540. This year Dennis received a refund of $14,750 which he wants allocated: 30% to the Alzheimers Disease Fund; 10% to the CaliforniaPeace Officer Memorial Foundation Fund; 40% to the California YMCA Fund and the balance to the Emergency Food for Families Fund.

How much and when can Dennis include the $14,750 of charitable contributions on his federal Schedule A?

a.Dennis can include the entire $14,750 of charitable contributions on his federal Schedule A in a previous tax year if filing an amended return.

b.Dennis can include the entire $14,750 of charitable contributions on his federal Schedule A in the year the contributions are made on his Form 540.

c.Dennis can include only a portion of the $14,750 of charitable contributions on his federal Schedule A in any of the next three years.

d.Dennis can include up to the allowable amount, depending on federal limits, of charitable contributions on his federal Schedule A in the year

following the actual contribution being made through his Form 540