Which of the Following Uses a Correct Citation Format for Title

Which of the following uses a correct citation format for Title 26, Section 501(c) (3) with an explanatory parenthetical phrase?

A) 26 U.S.C. § 501(c) (3) (Internal Revenue Act of 1986) .
B) 26 U.S.C. § 501(c) (3) (authorizing tax-exemption for non-profit organizations) .
C) 26 U.S.C. § 501(c) (3) (2011) (Internal Revenue Code) .
D) 26 U.S.C. § 501(c) (3) (2011) (authorizing tax-exemption for non-profit organizations) .

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