46. Jose, a single taxpayer, has the following tax information for the current year. . Charitable contribution of real property with a FMV of $30,000 (adjusted basis $20,000) for which a $30,000 deduction was taken for regular tax. Research and experimental expenses of $50,000 deducted in full for regular tax. Jose's total tax preferences and adjustments equals A) $5,000. B) $35,000. C) $41,000. D) $45,000