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. Citradoria Corporation is a regular corporation that contributes $35,000 cash to qualified charitable organizations during 2010. The corporation has net operating income of $140,000 before deducting the contributions, and dividends received from domestic corporations (ownership in all corporations is less than 20 percent) in the amount of $20,000. a. What is the amount of Citradoria Corporation's allowable deduction for charitable contributions for the current year? b. What may the corporation do with any excess amount of contributions?

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