What is the MAXIMUM amount Phillipe will be able to claim for purposes of the federal chantable donation tax credit this year and what amount must he report as part of his total income due to the disposition of his Big money shares

Big Money shares?

a$)$ $$52,500$ charitable donation tax credit $/0$ increase in total income

b$)$ $$60,000$ charitable donation tar credit $/$ $$36,250$ increase in total income

c$)$ $$80,000$ charitable donation tar credit $/$ $$72,500$ increase in total income

d$)$ $$95,000$ charitable donation tax credit $/$ $$0$ increase in total income