Determining items which cannot be deducted in year incurred

Question

For purposes of determining current E&P, which of the following items cannot be deducted in the year incurred?

A) charitable contribution in excess of the 10% limitation

B) capital losses in excess of capital gains

C) life insurance premiums (in excess of the increase in cash surrender value for the policy) paid on the lives of key employees

D) dividends-received deduction