On December 1, 2014, Mr. and Mrs. Tyler purchased four tickets for a New Year's Eve party at their church, a qualified charitable organization. Each ticket cost $75 and had a FMV of $50. The Tylers gave two of the tickets to a needy family in the community. Mr. Tyler tended bar at the party from 8pm to 4am and was paid $40. The usual charge for such services is $80. Immediately before midnight, Mr. Tyler pledged $200 to the church's building fund and delivered a check for that amount on January 2, 2015. Of the amounts described above, what is the total amount the Tylers can deduct as a charitable contribution deduction for 2014?

	a.	$50
	b.	$100
	c.	$140
	d.	$340
	e.	None of the above.