[单选题]
Which of the following statements is correct regarding the deductibility of donations made to qualifying charities by a cash-basis individual taxpayer?
A .A qualified appraisal for real property donations is not required to be attached to the tax return unless the property value exceeds USD10,000.
B .The charitable contribution deduction for long-term appreciated stock is limited to 50% of adjusted gross income.
C .A charitable contribution deduction is not allowed for the value of services rendered to a charity.
D .A contemporaneous written acknowledgement is required for donations of USD100.
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