Joon-Seok is a dentist who has several offices throughout New York and New Jersey. Due to his successful dental practice, Joon-Seok plans to make donations to various charities in his community. While educating himself, his dentist colleague provides the following statements. Which of them is accurate? A) Qualified charities must be domestic organizations. B) Cemetery companies qualify as a 50% charity. C) A domestic organization cannot deduct its charitable activities in a foreign country. D) Donations to individuals are deducible in certain situations