Don Donovan, a U.S. citizen, died on April 1 this year. In computing the estate’s taxable income for the year, the executor of Don Donovan’s estate could claim a charitable contribution deduction if which of the following is (are) true?

I. The recipient of the charitable contribution is a qualified charitable organization.

II. Don Donovan’s will specifically provided for the contribution.

III. Charitable contributions must be paid from amounts included in the estate’s gross income from the year of contribution or from funds permanently set aside for such contributions.

a. All of the above

b. I and II, but not III

c. II and III, but not I

d. II only