Mark Moody has adjusted gross income of $59700 this year. During the year, he gave his church $4700 cash and land having a fair market value of $35900 and a basis of $24700. The land was held long-term. A contribution of $8700 in cash was also made to a private charity. What is the AGI limit for charitable contribution deduction of land based on Mark's AGI? Assuming no election is made. [For your answer, please use whole number (no need to round) and ignore the dollar sign and the comma.]