Indicate whether the following statements are "True" or "False" regarding the charitable contributions for tax purposes, a. Generally, when a donor derives a tangible benefit from a contribution, he or she cannot deduct the value of the benefit. b. A deduction is allowed for a contribution of one's services to a qualified charitable organization. c. A charitable contribution generally is deducted in the year the payment is made. This rule applies to both cash and accrual basis individuals. d. Property donated to a charity is generally valued at donor's basis at the time of gift