Matilda, a calendar year taxpayer, made the following donations to qualified chantable organizations during the year: The land had been held as an investment and was acquired four years ago. Shortly after receipt, the City of Terre Haute sold the land for $210,000, Matida's AGt is $4$0,000. The allowable charitable contribution deduction this year is: a. $100,000 b. 5225,000 c. $240,000. a $165,000