For the current year, Ashta Corporation has gross profits from sales of $210,000. It has deductible expenses (exclusive of any special deductions) of $230,000. Ashta also received dividends of $130,000 from a U.S. corporation in which it owns 40% of the outstanding stock. Lastly, Ashta made charitable contributions of $20,000. For the current year, Ashta may claim a charitable contribution deduction of:

	A.	$0
	B.	$2,200
	C.	$11,000
	D.	$21,000