Grocer Services Corporation (a calendar year taxpayer), a wholesale distributor of food, made the following donations to qualified charitable organizations during the year: Food (held as inventory)donated to the Ohio Adjusted Basis Fair Market Value Children's Shelter $3,500 $8,000 Passenger van to Ohio Children's Shelter, to be used to transport children to school. 7,500 7,100 Stock in Acme Corporation acquired 7 months ago and held as an investment, donated to Southwest University 4,000 6,200 How much qualifies for the charitable deduction? a. $15,000 b. 16,850 c. $17,250 d. $19,450 e. None of the above