On December 24, 2014, the directors of Partridge Corporation, an accrual basis calendar year taxpayer, authorized a

Question:

On December 24, 2014, the directors of Partridge Corporation, an accrual basis calendar year taxpayer, authorized a cash contribution of $10,000 to the American Cancer Association. The payment is made on April 14, 2015. Can Partridge deduct the charitable contribution in 2014? Explain.