Which of thit following is currently and fully deductible if paid by a corporation?

A$.$ Federal income taxes.

B$.$ Property paid to an employee for services but subject to a substantial risk of forfeiture.

C$.$ Premiums paid for group$-$term life insurance on the lives of corporate officers if the officers are owners of the policies and the corporation is not a beneficiary.

D$.$ Organizational expenditures exceeding $$5,000$ but not more than $$50,000.$