45. Ayesha's adjusted gross income is $60,000 in 2019. She donated a piece of artwork with a basis of $20,000 and a fair market value (FMV) of $25,000. She has owned the artwork for 10 years. The charity that Ayesha donated the artwork to is a public charity and will display the art work in its art center. What is the maximum charitable deduction in 2019 that Ayesha can take? A) $0. B) $18,000 C) $20,000. D) $25,000