Paul made cash contributions to his local chapter of the Society for the Prevention of Cruelty to Animals $($SPCA$)$ to support stray animals. He donated several times a year; his donations were less than $$230$ for the entire year. These are the only charitable contributions Paul made during the year. What documentation must Paul keep and provide to the IRS $($upon request$)$ in order to substantiate his charitable contribution deduction?

No documentation is necessary since the contribution is less than $$250.$

A bank record and receipt for each donation that shows the amount, date, and to whom it was paid.

An acknowledgment from the SPCA that he made contributions during the year.

A self$-$prepared statement or letter would be sufficient for contributions less than $$500.$