Karen, a Calendar Year Taxpayer, Made the Following Donations to Qualified

Multiple Choice

Karen, a calendar year taxpayer, made the following donations to qualified charitable organizations during the year:
The land had been held as an investment and was acquired 4 years ago. Shortly after receipt, the City of Terre Haute sold the land for $210,000. Karen's AGI is $450,000. The allowable charitable contribution deduction this year is:

A) $100,000.
B) $165,000.
C) $225,000.
D) $240,000.
E) None of the above.