explain please!

4. A calendar year taxpayer made the following charitable contributions in the current year: Cash to the church: $5,000. Land to the university: $40,000 cost basis; $70,000 fair market value. The land had been held as an investment and was acquired 5 years ago. If the taxpayer's AGI is $120,000 and the reduced deduction election is not made, what is the maximum allowable charitable contribution deduction for the current year? a. $41,000 b. $45,000 c. $60,000 d. $75,000 5. Which of the following is allowed under "other" itemized deductions on Schedule A? Union dues Work uniforms (not suitable for outside wear) Tax preparation fees d. . b. c. Gambling losses to the extent of gambling winnings Investment-related publications of an investor e