For the current year, Gina Hestopolis had adjusted gross income of $100,000. During the year, she contributed cash of $16,000 to her church and an additional $3,000 to qualified charities. She also contributed religious artwork that she owned for 10 years with a fair market value of $28,000 and a basis of $20,000 to a museum. The museum intends to display the religious artwork. If Gina chooses to itemize her deductions, what is the amount of her deductible charitable contribution in the current year?

A) $47,000.

B) $19,000.

C) $39,000.

D) $28,000.

E) $30,000.