Madeoff donated stock (capital gain property) to a public charity. He purchased the stock 3 years ago for $101,800, and on the date of the gift, it had a fair market value of $201,800. What is his maximum charitable contribution deduction for the year if his AGI is $501,800 (before considering the itemized deduction phase-out)?

a. $101,800.

b. $201,800.

c. $150,540.

d. $250,900.

e.None of these.