1.The local university has approached the Dions about making a charitable contribution. After discussing the possibility of making a donation, Marcel and Clio have decided that they would be willing to make the donation if they could receive an immediate tax deduction and income based on a fixed percentage of the amount donated (valued annually). They would also like to have the ability to increase their donation amount in future years. Which of the following charitable giving alternatives best serves the Dions' desires?

A.A charitable remainder unitrust.

B.A charitable remainder annuity trust.

C.A pooled income fund.

D.A charitable lead annuity trust

2.Stephen and Jeanine made a $125,000 cash donation to a church (50% limit organization) in 2018. Stephen and Jeanine filed a joint tax return. Their adjusted gross income in 2018 was $472,650. For charitable deduction purposes, how much were Stephen and Jeanine permitted to deduct?