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During 2010, Highlander Corp., had the following income and expenses:
gross receipts 700,000salaries 300,000charitable contribution 60,000capital gains 7,000depreciation expense 28,000dividend income 60,000dividends received deduction 42,000
What is the amount of Highlander's Corp. charitable deduction for 2010?
A) 33,400
B) 43,900
C) 46,900
D) 60,000
E) none of the above
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