Howard Inc. purchased equipment in 2012 for a cost of $90,000. Howard does not elect to use section 179. The asset has a 5 year life for tax depreciation purposes. At the end of 2018, Howard donates the used equipment to a qualified charity museum. The value, as shown on the certified appraiser report, is $10,000. How much charitable contribution deduction does Howard get to deduct on its corporate tax return assuming Howard has net income before charitable contributions of $500,000?

a. $10,000

b. $0

c. $50,000

d. $25,000