I need help for solving the following question:

Brian Brown, an executive at a manufacturing enterprise, comes to you on December 1, 2020, for tax advice. He has agreed to donate a small tract of land to the local community college (a public charity). The value of the land has been appraised at $58,000. Mr. Brown purchased the land 18 months ago for $50,000. He also made cash contributions to various public charities during 2020 that totaled $8,000. His estimated AGI for 2020 is $100,000. He plans to retire next year so his estimated AGI will fall to $35,000 per year. He does not anticipate public charity cash donations to exceed $2,500 per year once he retires, nor does he anticipate any noncash contributions. He knows there are special rules regarding charitable donations but doesnt understand how they work or how they are deductible. Prepare a memo to Mr. Brown explaining the tax ramifications of his charitable contributions in 2020 and upon his retirement. Be certain to include in your memo how charitable contributions are a part of itemized deductions as well.