Which of the following is true?

A$)$ Excess charitable contributions by an individual may be carried over indefinitely.

B$)$ Taxpayers may deduct the value of services performed for a charity.

C$)$ If a charity uses donated land for a "related use," then the amount of the contribution is always limited to the adjusted basis of the land.

D$)$ A corporate charitable contribution deduction may not exceed $10\%$ of the corporation's taxable income for the year.