Which of the following statements is false?

A$)$ Carla, a CPA, travels from her home to her office $($Trip A$),$ then from her office to a client's office $($Trip B$),$ then from the client's office back to her office $($Trip C$),$ then from her home back to her a $($Trip D$).$ Only Trip B and Trip C are deductible transportation expenses.

B$)$ IRA contributions must be made by the original due date of the taxpayer's tax return, which does not include the extension period.

C$)$ A taxpayer can make an election to use the $50\%$ of AGI limitation for a charitable contribution of capital gain property, while also using the FMV of the property as the starting point for computing the amount of the charitable contribution.

D$)$ A $401($k$)$ plan permits an employee to defer a percentage of the employee's salary with no current income tax on the deferral and no income tax on the $401(k)$ balance while it remains inside the plan. However, when the funds are distributed from the $401(k)$ to the taxpayer, they are subject to income tax.