Your client, a carpenter, donated one of his handcrafted wooden desks to his church, a qualified public charity. The church sold the desk at an auction for $3,500, which is comparable to the standard price for the client's other woodwork. He calculated his costs as follows:

Wood $1,000

Other materials $300

Rent for workshop $500

Time and services $1,700

This is his only charitable contribution. He itemizes deductions and has an adjusted gross income of $80,000. What is the maximum current year income tax deduction allowable for the client's charitable contribution?

A)

$1,300

B)

$1,800

C)

$3,500

D)

$500