Spurlock is an accrual-basis calendar-year corporation. During the current year, Spurlock made the following cash contributions: March American Cancer Society (a $501(c)(3) tax- $ 20,000 1 exempt organization) June Johnny Lovely (outright cash to a needy child not 4,000 2. associated with a tax-exempt entity) In addition to these, on December 30, the board of directors authorized a contribution of $10,000 to the university foundation. Of this amount, $8,000 was paid on April 1 of the next year and $2,000 was paid on May 1 of the next year. Before considering the limitation, what is Spurlock's charitable contribution deduction for the current year? A $24,000 B $28,000 C $30,000 D $32,000