Donna donates stock in Chipper Corporation to the American Red Cross on September 10, 2019. She purchased the stock for $23,450 on December 28, 2018, and it had a fair market value of $33,500 when she made the donation.

a. What is Donnas charitable contribution deduction? The stock is treated as property and Donna's charitable contribution deduction is $ for tax purposes.

b. Assume instead that the stock had a fair market value of $20,100 (rather than $33,500) when it was donated to the American Red Cross. What is Donnas charitable contribution deduction? $