During the current tax year, JVC Inc. donated $12,000 to United Way of America, $5,000 to St. Jude Children's Research Hospital, and $1,000 to an employee's child who needed a major surgery. The corporation had taxable income of $150,000, not including any deduction for charitable contributions, and JVC had no dividend income. What amount of the charitable contributions will JVC Inc. be able to deduct on its corporate return for the 2022 tax year?

a) $17,000 b) $15,000 c) $18,000 d)$ 0