During 2010, Highlander Corp., had the following income and expenses: gross receipts 700,000 salaries 300,000 charitable contribution 60,000 capital gains 7,000 depreciation expense 28,000 dividend income 60,000 dividends received deduction 42,000 What is the amount of Highlander's Corp. charitable deduction for 2010? A) 33,400 B) 43,900 C) 46,900 D) 60,000 E) none of the above