please answer both parts to the question

Rhonda Sophistica agreed to contribute 10% of her $40,000 annual income to her church during Year 1. By December, Year 1, Rhonda had contributed only 5% in cash, so she charged $800 on her credit card and signed a promissory note to the church for the remaining $1,200. The note was payable in May, Year 2, with market interest of 10% being paid on the note. What amount should Rhonda report on her Year 1 tax return as charitable contributions? O A. $4,000 B. $0 C. $800 OD. $2,800 On April 1 of the current year, Juan Mendoza, a 9-year-old boy from Spain, came to live with Ms. Carmen Estefan in Florida. This was arranged under a written agreement with an approved religious tax-exempt organization so Juan could start school in the U.S. on May 1. During the current year, Ms. Estefan paid the following expenses in relation to Juan without reimbursement: Clothing $1,200 Food 1,800 Supplies 600 What portion of these expenses may Ms. Estefan deduct on her current-year income tax return as a charitable contribution? O A. $400 O B. $600 O C. $3,600 D. $3,000