Jason's Floral, with a fiscal year-end of June 30, owns a painting that it donates to a museum for public display. The painting was purchased as an investment on April 30 three years ago and donated to the museum May 1. The painting cost $125,000 and had an FMV of $325,000 on the date of the donation. Paying close attention to the acquisition date of the painting, how much is Jason's deduction for the donation of the painting? A. $125,000 B. $225,000 C. $250,000 D. $325,000