John and Susan own B & B Corporation. The corporation donated $10,000 to their church building fund. This was the only contribution B & B made during the year. Their tax professional completed the corporate tax return for this year. B & B Corporation's taxable income (without the contribution they forgot to report) on this return was $5,000. Absent any COVID legislation, what is the maximum amount B & B will be allowed to deduct on its current year tax return for the charitable donation to the church building fund?

a) $ 500 b)$ 0 c) $5,000 d) $ 250