[单选题]
In Year 2, Garland Corp. contributed USD40,000 to a qualified charitable organization. Garland's Year 2 taxable income before the deduction for charitable contributions was USD410,000. Included in that amount is a USD20,000 dividends received deduction. Garland also had carryover contributions of USD5,000 from the prior year. In Year 2, what amount can Garland deduct as charitable contributions?
A .USD40,000
B .USD45,000
C .USD41,000
D .USD43,000
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