Yancey Corporation is a calendar-year corporation and at December 31, 2022, has the following items to consider for its tax return: taxable income of $70,000 (before charitable contributions), which includes a dividends received deduction of $20,000. The corporation also incurs charitable cash contributions to qualified charities of $30,000. What is Yancey's charitable contribution deduction for 2022? a. $9,000 b. $22,500 c. $12,000 d. $7,000