Hannah Makes the Following Charitable Donations in the Current Year

Hannah makes the following charitable donations in the current year: The HBM stock and the inventory were given to Hannah's church, and the baseball card collection was given to the United Way.Both donees promptly sold the property for the stated fair market value.Disregarding percentage limitations, Hannah's current charitable contribution deduction is:

A) $28,000.
B) $51,200.
C) $52,000.
D) $67,200.
E) None of the above.