How many of the following situations could generate an income tax deduction? 

Situation A. Donor gives a 5% interest as tenants in common in a West Texas cotton farm without the mineral rights because the donor never owned the mineral rights 

Situation B. Donor gives a 10% interest as tenants in common in an Iowa corn farm where a billboard company (unrelated to the donor) owns the rights to place billboards on the farmland where the interstate highway adjoins the farmland. 

Situation C. A donor pays for a ten year lease to the top floor of an office building in downtown Seattle. (The lease represents her only rights in the building.) She then gives the right to use the office building during the entire period of the ten year lease to a local charity at no charge to the charity.

 Situation D. A donor has a life estate giving her the right to use a vacation property for the remainder of her life. The donor gives an 11/12 interest in the life estate as tenants in common to the charity. The donor retains a 1/12 interest including the right to use the property for one month out of each year