The Hendrix Trust reports 2016 gross rent income of $120,000, expenses attributable to the rents of $44,400, $18,000 nontaxable interest income and a long-term capital gain of $3,000. Under the trust agreement, the trustee is to pay 30% of the net rental income to the First Methodist Church of Reading, a qualifying charitable organization.

The charitable contribution deduction allowed for 2016 is $