Ralph Reeves gave some stock that he owned to charity. The stock had a FMV of $40,000 and a basis of $32,000. His adjusted gross income is $100,000. Determine the allowed charitable contribution deduction and carryover under the following assumptions:

a. Given to a public charity, no election

b . Given to a public charity, elects the reduced contribution election

c. Given to private charity

d. Qualified appreciated stock given to private charity