Which one of the following statements is not correct?

	a.	C corporations using an accrual method of accounting may be able to deduct charitable contributions paid after the close of a tax year as having been paid during the tax year.
	b.	C corporations may not deduct charitable contributions to the extent that they exceed 10 percent of their modified taxable income.
	c.	C corporations that make a qualified contribution of inventory may deduct an amount equal to the fair market value of the inventory minus half of their gain that would not be long-term capital gain if they had sold the property contributed (but the amount of the contribution may not exceed twice their adjusted basis).
	d.	Excess charitable contributions may be carried forward indefinitely.