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20. El Centro Grocery, Ine., a C corporation with high taxable income, donates some of its inventory to the County Food Bank (a charitable organization) which distributes food to the needy. At the time of the contribution, the FMV of the inventory was $20,000, and El Centro's basis was $6,000. El Centro will be allowed a charitable contribution deduction of A) $0. B) $12,000. C) $13,000. D) $20,000