#24

For the current year, Gina Hestopolis had adjusted gross income of $100,000. During the year, she contributed $6,000 to her church and an additional $3,000 to qualified charities. She also contributed religious artwork with a fair market value of $60,000 and a basis of $20,000 to her church. The church intends to display the religious artwork in the church foyer. What is the amount of the charitable contribution carry forwardbeyond the current year for Gina Hestopolis?

Multiple Choice

a) $20,000.

b) $10,000.

c) $0.

d) $30,000.