Which of the following is an example of a technique attempted to circumvent the SALT deduction limitation of $$10,000$:

A$.$ Taxpayers contribute to a state$-$established fund and receive a charitable deduction

B$.$ Use a small C corporation to pay the SALT and receive the deduction

C$.$ File the Form $1040$ individual return, married filing separately, and receive double the state tax deduction

D$.$ Record the SALT deduction as an ordinary business expense