Which one of the following amounts is DEDUCTIBLE in computing the income of a corporation under Division B of the act?

A) $11,000 of accrued legal fees for a pending law suit. The accrual is an estimate because no work has been done to date by the lawyers
B) $4,000 of donations to registered charities made for no business reason
C) $15,000 spent on three social events in the taxation year for all employees at a particular location
D) $1,500 for golf club membership dues for employees