Which of the following does not accurately describe the charitable contribution deduction od a trust or estate computed on Schedule A of Form 1041?

A trust or estate is limited to a maximum charitable contribution deduction of no more than 50% of the trust or estate's adjusted gross income

A deductible charitable contribution must be authorized pursuant to the terms of the governing instrument for the trust or estate

A deductible contribution must be made from amounts included in gross income of the trust or estate

A trust or estate may elect to claim the deduction in the year prior to the year in which the deductible contribution was made