Monica purchased stock on December 1, 20X1 for $45,000. On March 1, 20X2, Monica donated to a qualified charity the stock when its FMV was $55,000. Monica's AGI for 2022 was $100,000. What are the tax consequences of this charitable donation?

a.

$30,000 deduction in 20X2 with a $25,000 carryforward

b.

$45,000 deduction in 20X2 with no carryforward

c.

$45,000 deduction in 20X2 with a $10,000 carryforward

d.

$50,000 deduction in 20X2 with a $5,000 carryforward

e.

$55,000 deduction in 20X2 with no carryforward