$11$

Carly donated inventory $($ordinary income property$)$ to a church. She purchased the inventory last month for $$100,000,$ and on the date of the gift, it had a fair market value of $$92,000.$ What is her maximum charitable contribution deduction for the year related to this inventory if her AGI is $$200,000?$

Multiple Choice

:$50$:$51$

$$100,000$

$$100,000$

$$92,000$

$$60,000$

$$46,000$ if the church sells the inventory

None of the choices are correct.