Sacha purchased land in 2010 for $35,000 that she held as a capital asset. This year, she contributed the land to the Boy 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 $40,000. Sachas adjusted gross income is $90,000. Assuming no special elections, Sachas maximum deductible contribution this year is A) $13,000. B) $27,000. C) $35,000. D) $40,000.