QUESTION 8 During 2019, Sweetheart Corporation had the following income and expenses: Gross receipts $1,200,000 Salaries and wages 600,000 Contribution to qualified charities 90,000 Capital gains 30,000 Depreciation expense 70,000 Dividend income from a 20%-owned domestic corporation 120,000 Dividends-received deduction 78,000 What is the amount of Sweetheart's charitable contribution deduction for 2019? O a. $59,000 b. $68,000 c. $90,000 O d. 551,200 a