Which of the following statements is correct regarding the required substantiation for the deduction of charitable contributions?

A cash contribution of less than $250 can be substantiated by the taxpayers entry in a notebook prepared at the time of the contribution. Required substantiation must be obtained within thirty days of the contribution to meet the contemporaneous requirement.

The acknowledgement for a contribution in excess of $250 must contain either an estimate of the value of goods or services provided or a statement that no such goods or services were provided.

The acknowledged may not be sent to the taxpayer via mail.