Pat gave 5,000 shares of stock in Coyote Corporation (a publicly traded corporation) to her church (a qualified charitable organization) in the current year. The stock was worth $160,000. She had acquired it as an investment four years ago at a cost of $95,000. She reported AGI of $270,000 for the year. In completing her current income tax return, how much is her current-year charitable contribution deduction?

	a.	$81,000
	b.	$95,000
	c.	$135,000
	d.	$160,000