Choice "A" is correct. Charitable contributions subject to the 50% limit that are not fully deductible in the year made may be carried forward five years.
Choice "b" is incorrect. Charitable contributions subject to the 50% limit that are not fully deductible in the year made may be carried forward.
Choice "d" is incorrect. Net operating losses, not charitable contributions, are carried back 2 years and forward 20 years.
Choice "c" is incorrect. Individual capital losses, not charitable contributions, are carried forward indefinitely until used up (or taxpayer's death).
