Tapper Corp., an accrual-basis calendar-year corporation, was organized on January 2, 20X3. During 20X3, revenue was exclusively from sales proceeds and interest income. The following information pertains to Tapper: Taxable income before charitable contributions for the year ended December 31, 20X3 $500,000 Tappers matching contribution to employee designated qualified universities made during 20X3 10,000 Board of Directors authorized contribution to a qualified charity (authorized December 1, 20X3, made February 1, 20X4) 30,000 What is the maximum allowable deduction that Tapper may take as a charitable contribution on its tax return for the year ended December 31, 20X3? $40,000 $0 $10,000 $30,000