$3)$ With respect to charitable donations made by a corporation, which of the following statements is correct?

A$)$ They create a credit against income tax payable, based on the corporation's income tax rate prior to the deduction of the federal abatement.

B$)$ If they cannot be used during the current year, they can be carried back three years.

C$)$ They result in a taxable income deduction and do not affect corporate net income.

D$)$ The amount of contributions that can be deducted is limited by $100\%$ of the corporation's net income.