During the current year, Chris Corporation, a domestic corporation, had the following income, expenses, and deductions:

Gross receipts

$$125,000$

Net capital gains

$10,000$

Expenses, not including cash contributions

$75,000$

Contributions to qualified charities

$20,000$

Net operating loss carryover from last year

$20,000$

What is the amount of Chris Corporation$$s allowable charitable contribution deduction for the current tax year?

A$.$

$$4,000$

B$.$

$$20,000$

C$.$

$$6,000$

D$.$

$$5,000$