Jackie transferred $57,647 of stocks from her brokerage account to her church, a charitable organization, in return of a life annuity on her life. Her basis of the stocks was $30,000. The present value of the life annuity she will receive from the church is $45,000. With regard of this transfer, is Jackie eligible for a charitable income tax deduction? If yes, explain and calculate the amount of deduction. If not, explain.