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If a taxpayer donates $ 4 0 , 0 0 0 worth of art to a qualified domestic organization ( art was created by taxpayer

If a taxpayer donates $40,000 worth of art to a qualified domestic organization(art was created by taxpayer) and $20,000 worth of stocks that they purchased 3 years ago, what is the amount carried forward if the taxpayer's AGI is $80,000?
$20,000
$24,000
$28,000
$30,000

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