This year, Willimena donated $100,000 to the local hospital, which is a registered charity. Willimena's net income in the current year is $75,000, and the top federal tax bracket is $214,368. Which statement regarding Willimenas situation is correct?

a. Willimena may carry any unused donation amount forward up to 5 years

b. Willimena can claim a maximum deduction of $75,000 in the current year

c. Willimenas resulting federal tax credit is $32,934

d. Willimenas deduction is calculated based on a gross-up of 29%