Need explanation please.

S, the wholly owned subsidiary of P. makes qualified charitable contributions for the year of $10,000. S has separate taxable income before the contribution of 000. Adjusted consolidated taxable income (before contributions) of the P-S group is $90,000. If S makes the only contribution for the year, calculate he consolidated charitable contribution deduction, assuming no carryovers exist. a. $1,000 $8,000 $9,000 d. $10,000