On December 28, 2020, Narnia Company, a calendar year, accrual basis C-corporation, authorizes a $5,000 donation to the Atlanta Symphony Association (a qualified charitable organization). The donation is paid by the taxpayer and deposited by the charity on April 12, 2021. The December 28, 2020 authorization was made by its board of directors.

Is this charitable deduction taken for tax purposes in 2020 or 2021?