Madolyn would like to donate some land to a public charity that builds parks in downtown areas. She acquired the land ten years ago for $100,000, and it is now worth $200,000. She still has an outstanding mortgage balance of $40,000 on the property. If she transfers the property to the charity subject to the mortgage, how much will she have to pay in capital gains taxes? (Assume her capital gains tax rate is 15%.) Please explain the derivation of your