Earl, contributed $60,000 of cash and $21,000 of long term capital gain stock (basis of $3,000) to the Easter Seals (a public charity). Earl's AGI is $140,000. Earl chose not to use the Special Election on available for contributions of long term capital gain property. How much should he claim as a charitable donation on his itemized deductions this year?

• A.

$81,000

• B.

$70,000

• C.

$84,000

• D.

$42,000