Ima Clipper, a well-known artists, donated one of her original bronze creations to a local charity, which auctioned the piece for $3,000. Ima totaled her costs as follows:

• Bronze = $425

• Other materials = $150

• Pro-rata overhead = $125

• Furnace/casting fees = $200

• Artistic contribution = $2,100 Assuming this is Ima’s only charitable contribution, based on an annual income of

$150,000, what is the maximum amount of charitable deduction available to her?

a. $3,000.

b. $2,100.

c. 7/5:

d. $900.