33. Its 2021, and Megan (who is single) would like to make a contribution to her church to pay for digital hymnals so they can hold choir practice while the singers are at home, connecting over Zoom. The cost is $350. Megan will not be itemizing her deductions this year. Can she get a tax deduction for this?

Select one:

a. No. If you dont itemize, your charitable contributions do not offer you any tax benefit.

b. Yes. Because churches are an essential service during the pandemic, Megan can deduct the full $350.

c. Yes. Under the CARES Act, she can deduct $300 for the hymnal purchase even though she is taking the Standard Deduction.

d. No. Under the SECURE Act, only contributions that directly relate to health conditions in 2021 are deductible.