Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for Year 13. During Year 13, Taylor donated land to a church and made no other contributions. Taylor purchased the land in Year 1 as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. 

What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for Year 13?