Tapper corp., an accrual basis calendar year corporation, was organized on january 2, year 1. during year 1, revenue was exclusively from sales proceeds and interest income. the following information pertains to tapper: taxable income before charitable contributions for the year endeddecember 31, 20x3$500,000tapper’s matching contribution to employee designated qualifieduniversities made during 20x310,000board of directors’ authorized contribution to a qualified charity(authorized december 1, 20x3, made february 1, 20x4)30,000what is the maximum allowable deduction that tapper may take as a charitable contribution onits tax return for the year ended december 31, 20x3? a. $40,000b. $0c. $10,000d. $30,000