In years in which the Qualified Charitable Distribution has been allowed by congress, which of the following charitable transfers might have been considered a Qualified Charitable Distribution?
A) A transfer of $10,000 from a 401(k), 403(b), pension, or profit-sharing plan by a person aged 72
B) A transfer of $10,000 from an IRA by a person aged 65
C) A transfer of $10,000 from an IRA to a private foundation by a person aged 80
D) A transfer of $100,000 to a public charity from an IRA by a person aged 73