In 2023, Pennington makes the following donations to qualified charitable organizations:\ \ Basis Fair Market Value\ Inventory held for resale in Pennington's business (a sole proprietorship) $4,000 $ 3,600\ Stock in Sparrow, Inc., held as an investment (acquired two years ago) 8,000 20,000\ Comic book collection held as an investment (acquired six years ago) 2,000 10,000\ \ The Sparrow stock and the inventory were given to Pennington's church, and the comic book collection was given to the United Way. Both donees promptly sold the property for the stated fair market value. Disregarding percentage limitations, Pennington's charitable contribution deduction for 2023 is:\ a. $25,600.\ b. $0.\ c. $14,000.\ d. $33,600.\ e. $26,000.\