#118) A taxpayer donated an old car to the Salvation Army. The Salvation Army then resold the car to raise cash for its activities. What is the best evidence that the taxpayer can obtain as to the deduction amount that may be taken as a result of the donation of this car?

A) A receipt from the charity showing that the car was received

B) A receipt from the Salvation Army which shows the value of the car at the time of donation.

C) A receipt from the charity showing what the car sold for when the charity sold it

D) A list of comparable sales for that type of car in the taxpayer's local area