Sometimes the GRE does math-ish critical reasoning questions. It's always a good time when they do.

Let's trace this one through, as there's a lot of terms thrown about:
There are 200 corporations that each accounted for 77% of total gifts. Meanwhile, 26% of total corporate gifts came from 14 Japanese corporations, which have income from 27 countries.

Ok, so, when we look at it that way, you're going to have at least 1 of the 200 being a Japanese corporation (if you doubt it, try to make it not true, and the Japanese don't belong to the 200. Then they must belong to the 23% that aren't the 200, but there's not enough room). Japanese corporations receive income from 27 or more countries. So D.