Please answer the Income Tax Software Question (Profile)

Which of the following statements regarding Charitable Donations made by a corporation is INCORRECT? a. Charitable donations are recorded on Schedule 2 of the T2 return. b. The maximum deduction for charitable donations is limited to 75% of the corporation's net income. c. Charitable donations are added back on Schedule 125 in calculating net income and deducted on Schedule 1 in calculating taxable income. d. Charitable donations are added back on Schedule 1 in calculating net income and deducted on the T2 in calculating taxable income