29. Dave makes a gift of a piano ($12,000 cost; $9,000 accumulated depreciation), used in his business, to a church. Which of the statements below is true with regard to the charitable contribution deduction for this donation? a. If the FMV of the piano is $7,000, the charitable deduction is $7,000. b. If the FMV of the piano is $7,000, the charitable deduction is $4,000. c. If the FMV of the piano is $13,000, the charitable deduction is $1,000. d. If the FMV of the piano is $13,000, the charitable deduction is $4,000. e. None of the answers provided is correct. 17. Linda, who is self-employed, purchased a house in 2010 for $220,000 and uses 15% of the house as an office. The office is used on a regular and exclusive basis and is her principal place of business. Depreciation of $4,000 has been deducted when she sells the house for $400,000. Which of the following statements is not true with regard to these facts? a. If the office is not in a separate structure the gain recognized is $4,000. b. The total gain realized is $184,000 regardless of whether or not the office is in a separate structure. c. If the office is in a separate structure the gain recognized is $31,000. d. The total gain recognized is $4,000 regardless of whether or not the office is in a separate structure. e. None of the answers provided is correct. 18. Which of the following statements is not true