Please show all calculations.

11. Alexandr purchased land in 2012 for $25,000 that he held as a capital asset. This year, he contributed the land to the Girl Scouts of America (a charitable organization) for use as a site for a summer camp. The market value of the land at the date of contribution is $35,000. Alexande's adjusted gross income is $100,000. Assuming no special elections, Alexandr's maximum deductible contribution this year is A) $0. B) $25,000. C) $30,000 D) $35,000 Answer: C