Which of the following types of income are not considered ordinary income?

A. Compensation income.

B. Net long-term capital gains (in excess of short-term capital losses).

C. Qualified dividend income.

D. Both net long-term capital gains (in excess of short-term capital losses) and qualified dividend income.

E. Both compensation income and qualified dividend income.

A taxpayer recorded the following donations this year:

$500 cash to a family in need $2,400 to a church $500 cash to a political campaign Salvation Army household items that originally cost $1,200 but are worth $200. Black tie dinner $500 (dinner valued at $100) What is the TP's charitable deduction?

A. 3,000.

B. $5,100.

C. $2,700.

D. $3,600.

E. $3,100.