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 Rosies 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