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In the current year, Paul Engler pays $ 8 , 0 0 0 to become a charter member of West Texas A&M University's Athletic Council.

In the current year, Paul Engler pays $8,000 to become a charter member of West Texas A&M University's Athletic Council. The membership ensures that Dr. Engler will receive choice seating at all of the Buff's home basketball games. Also this year, Dr. Engler pays $2,200(the regular retail price) for season tickets for himself. For these items, how much qualifies as a charitable contribution?
a. $0
b. $6,400
c. $8,000
d. $10,200
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