Which of the following statements regarding charitable contributions is false? A. The receipt from the donee organization must state whether the qualified organization gave the donor any goods or services as a result of the contribution. B. Amounts paid in exchange for college athletic event seating rights are deductible. C. Generally, the charitable deduction for capital gain property is FMV and the lower of FMV or basis for ordinary income property. D. Cash contributions to public and specific private charitable organizations are limited to 60% of AGI