Itemized Deductions (LO. 4) Heather makes cash contributions during the current year of $30,000 and donates property worth $40,000 to a local hospital. She purchased the property several years ago for $32,000. Her adjusted gross income is $100,000 a. What is Heather's maximum deduction if the property is ordinary income property? Feedback b. What is Heather's maximum deduction if the property is long-term capital gain property