Multiple Select Question

Select all that apply

Accrual method, calendar$-$year corporations can deduct a charitable contribution Blank$\_\_\_\_\_\_.($Check all that apply.$)$

Multiple select question.

if accrued by year$-$end and paid within $6$ months

when approved by the board of directors, regardless of when paid

if accrued, approved by the board, and paid within $31/2$ months of year$-$end

when paid