Hadjer, a married taxpayer, had $75,000 in adjusted gross income for Year 9. During Year 9, Hadjer donated land to a school. Hadjer also made a total of $7,500 in cash donations to a church over the course of the year. Hadjer purchased the land in Year 1 as an investment for $12,000. The fair market value of the land was $16,000 on the day it was donated. What is the maximum amount that Hadjer can deduct as charitable contributions for Year 9? A) $23,500 B)$22,500 C)$19500 D) $7500