What conditions must be met for an accrual-basis corporation to deduct a charitable contribution in a year before it is made? O A. If managers authorize the payment after year-end to a charitable organization to be made within prior to the corporation's tax return being filed, including extensions. O B. If the shareholders authorize the payment to the charitable organization within 2 1/2 months following the end of the corporation's tax year 0 C f he payment is authonzed by the board of directors prior to the end o the tax year and the contribution is actually made within 2 2 months following the end of the tax year O D. If the payment is approved by managers, however a check is not issued until the corporation receives their tax refund in the following year because they do not have the money on hand