Janet made the following gifts to charity in 2023: $5,000 cash to her church. A used vehicle to the United Way. The car was purchased in 2005 for $15,999 and has a current appraised value of $2,500. 100 shares of Microsoft stock to her church. She paid $15,000 for the stock when it was purchased in 2015. The stock had a market value of $50,000 on the date of the donation. The church plans to sell the stock immediately.