Roger transferred publicly trade stock valued at $100,000 to the Museum of Natural History for $50,000 cash. Roger's basis in the stock is $9,000. This is his only gift for the year. Which of the following is correct?

A) Roger may claim a charitable contribution of $50,000 on his income tax return (subject to any applicable limitation).

B) Roger is not required to report the gift on Form 709.

C) Roger must report capital gain on his income tax return of $45,500 ($50,000 cash received - $4,500 allocable basis)

D) All of above.