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D is corrent.  The cash dividends paid on the preferred stock were not deducted in computing book income, and can be eliminated from the solution because dividends paid do not affect taxable income.  The charitable contribution should be added back to book income, because the deduction for charitable contributions is limited to 10% of taxable income before the contribution deduction.


A is incorrect. The cash dividends are not deductible in computing taxable income. 
B is incorrect. Charitable contributions must be added back before the contribution deduction is computed. 
C is incorrect. The cash dividends were not deducted in computing book income and should not be added back.