Stewart had adjusted gross income of $22,000 in 2021. During the year, he made the following contributions to qualified charities: - $7,000 cash - 1,000 shares of Able Corporation common stock, acquired in 2012 (fair market value of $7,000, cost of $1,000) Considering the charitable contribution deduction limitation, what amount can Stewart claim as a deduction for charitable contributions in 2021? a. $13,600 O b. $11,000 Oc. $5,000 O d. $7,000 Oe. None of these choices are correct.