Suzanne,a Single Taxpayer,has the Following Tax Information for the Current

Multiple Choice

Suzanne,a single taxpayer,has the following tax information for the current year. • Charitable contribution of real property with a FMV of $25,000 (adjusted basis $20,000) for which a $25,000 deduction was taken.
• Research and experimental expenses of $40,000 deducted in full for regular tax.
Suzanne's total tax preferences and adjustments equals

A) $5,000.
B) $36,000.
C) $41,000.
D) $45,000.