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A is corrent. The charitable contributions base for a corporation is its taxable income computed before the charitable contributions deduction, the dividends-received deduction, a NOL carryback (but after carryover), and a capital loss carryback (but after carryover). In this case, Blu Corp.’s contribution base is its operating income ($80,000), adjusted by adding back the charitable contributions ($5,000), and including the dividends ($1,000). Thus, the contributions base amount is $80,000 + $5,000 + $1,000 = $86,000.
B is incorrect. The base includes income, but not the charitable deduction. 
C is incorrect. The base includes income, but not the charitable deduction. 
D is incorrect. The base includes income, but not the charitable deduction.