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A is corrent. The requirement is to determine the amount to be included as gross income in Lyle Corp.’s 2013 return for the receipt of nonprescription drug samples that were later donated to an exempt organization. When unsolicited samples of items that are normally inventoried and sold in the ordinary course of business are received from a supplier, and later donated as a charitable contribution, the fair market value of the items received must be included in gross income. The taxpayer is then allowed a charitable contribution equal to the fair market value of the items donated.
B is incorrect. They should be included in gross income at FMV.  
B is incorrect. They should be included in gross income at FMV.  
D is incorrect. They should be included in gross income at FMV.