a$.$ $$355,000$

b$.$ $$225,000$

c$.$ $$275,000$

d$.$ $$305,000$

e$.$ None of the above

$22.$ In $2019,$ Roseanne makes the following donations to qualified charitable organizations:

Inventory held for resale in Roseanne's business $($a sole proprietorship$)$

Stock in ABC, Inc. held as an investment $($acquired two years ago$)$

Comic book collection held as an investment $($acquired six years ago$)$

$\backslash$table$[[$Basis$,$Fair Market Value$],[$$$4,500,$$$5,600$