under what circumstances may a decedent's estate claim a charitable deduction?

a. if the charitable contribution was paid from the gross income of the estate

b. if the amount or value of the charitable contribution exceeds 2% of the adjusted income of the estate

c. if the estate actually makes a charitable contribution in the name of the decedent or the decedent's estate

d. if the charitable contribution was specified in the decedent's will and to the extent it is paid the gross income of the estate