Peter has adjusted gross income of $48,000 in the current year. He contributes $27,000 to his church and $6,000 to a private non-operating foundation. What is the amount of Peter's charitable contribution deduction, and the amount and character to be carried over assuming no elections to disregard percentage limits? $21,000 Deduction; Carryover Character - 50% - $3,000. 30% - $6,000 $17,700 Deduction; Carryover Character - 50% - $13,500. 30% - $4,200 $33,000 Deduction if his church was adversely affected by the coronavirus pandemic. $24,000 Deduction; Carryover Character - 50% $3,000. 30% - $6,000 $21,000 Deduction; Carryover Character - 50% - $3,000. 30% -$0