LO.2 In 2012, the Helpful Trust agreed to make a $90,000 contribution to Local Soup Kitchen, a charitable organization. Helpful’s board agreed to the gift at a November 2012 meeting, but the check was not issued until February 20, 2013 (i.e., during the next tax year). Can the trust claim a charitable contribution deduction? If so, describe how Helpful should treat its gift.