Suzanne, a single taxpayer, has the following tax information for the current year: -Charitable contribution of real property with a FMV of $25,000 (adjusted basis $20,000) for which a $25,000 deduction was taken for regular tax. -Research and experimental expenses of $40,000 deducted in full for regulat tax.

Suzanne's total tax preferences and adjustments equals:

A) $5,000 B) $36,000 C) $41,000 D) $45,000