Desoto's Oldies Club reports the following for Year 1 and Year 2. Applying the knowledge that current-year contributions are considered before carryover contributions, what amount will Desoto's deduct in Year 2? Adjusted taxable income Cash contributions Year 1 Year 2 $180,000 $190,000 25,000 18,000 A. $7,000 from carryover of Year 1 contributions and $12,000 of contributions made in Year 2 B. $7,000 from carryover of Year 1 contributions and $18,000 for Year 2 contributions C. $18,000 for Year 2 contributions D. $18,000 for Year 2 contributions and $1,000 for contributions carried over from Year 1