Sonjay Had AGI of $60,000 in 2018 and Made Several

Multiple Choice

Sonjay had AGI of $60,000 in 2018 and made several charitable contributions as follows: Land donated to county for new school: FMV = $30,000; basis = $20,000
Appraisal fee for the land: $2,500
Contributions to his church: $4,000
Contributions to the Red Cross: $1,000
What is the maximum charitable contribution deduction that Sonjay could claim in 2018?

A) $30,000
B) $27,500
C) $25,000
D) $24,000