16) Raheem and Niseema (husband and wife) contributed $15,000 in cash to their mosque during 2020. They also donated $3,000 to a private foundation which is a nonprofit cemetery organization. They knew that a 30% limit applies to contributions to such foundations. Their adjusted gross income for the year 2020 was $55,000. Raheem and Niseema's deductible contribution for the year 2020 and any carryover to next year is: A) $18,000 with $0 carryover to next year. B) $15,000 with SO carryover to next year. C) $9,000 with $1,800 carryover to next year. D) $15,900 with $2,100 carryover to next year