Jana gives property worth $54,000 to her alma mater during the current year. She purchased the property

Question:

Jana gives property worth $54,000 to her alma mater during the current year. She purchased the property several years ago for $32,000.
a. What is Jana’s maximum deduction if the property is ordinary income property?
b. What is Jana’s maximum deduction if the property is long-term capital gain property?
c. How would your answers change if Jana’s adjusted gross income were $60,000?