Nora owns a C Corporation business. She wants to contribute $70,000 in December of this year to the charitable and nonprofit Boys and Girls Club. She would like to know if she should contribute this from her business account, C Corp, or her 1040. Are there any tax advantages and limitations? Her taxable projected income will be $500,000 Her 1040 adjusted gross income $350,000. Calculation and information should be based on current tax law (2022).