A business has granted a neighboring church a negative easement that prevents the blockage of sunlight from the church's stained glass windows. Which of the following statements is correct?
A) The business has both a charitable deduction and a reduced value of its property for tax purposes.
B) The business can claim either a charitable deduction or a reduced property value, but not both.
C) The transaction has no tax benefits for the church.
D) The church is entitled to the easement as part of its right to light.
Question 2
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