During the current year, Helen donates stock worth $50,000 to her local community college. Two years ago

Question:

During the current year, Helen donates stock worth $50,000 to her local community college. Two years ago the stock cost Helen $40,000. Her AGI for the current year is $100,000. Beginning next year, the bulk of her income will be from tax-exempt municipal securities. Thus, she is not interested in any carryover of excess charitable contribution. What is the maximum charitable contribution deduction Helen may take this year?