Mark Moody has adjusted gross income of $58600 this year. During the year, he gave his church $3100 cash and land having a fair market value of $33800 and a basis of $22400. The land was held long-term. A contribution of $9400 in cash was also made to a private charity. What is the AGI limit for charitable contribution deduction of land based on Marks AGI? Assuming no election is made.