Donna has AGI of $100,000. Donna owns a rare antique in which she has an adjusted basis of $200,000. The antique is currently worth $2,000,000. Assuming that Donnas AGI will remain at $100,000 for the next six years, which of the following would you recommend to her if she donates the antique to a museum this year?

(a) Donna should deduct the entire fair market value of the antique this year.

(b) Donna should deduct $30,000 this year and every year for the next five years.

(c) Donna should deduct $50,000 this year.

(d) Donna should deduct $200,000 this year.