Rosie owned stock in Acme Corporation that she donated to a university (a qualified charitable organization) on September 6, 2017.What is the amount of Rosie's charitable contribution deduction assuming that she had purchased the stock for $23,500 on October 22, 2014, and the stock had a value of $32,100 when she made the donation and Rosie made a Reduce Deduction Election? Also assume that her 2017 AGI is $46,000.(Assume limitations is either 20%,30%,or 50%)

a.$13,800

b.$23,000

c.$23,500

d.$32,100

e.None of the above