Albert Allgood Has Adjusted Gross Income in the Current Year

Albert Allgood has adjusted gross income in the current year of $30,000. He gave $5,000 cash and a capital gain asset (held long term) costing $10,000, worth $12,000, to a public charity, and an $8,000 cash contribution to a 20 percent charity. What is the amount of his maximum allowable current charitable contribution deduction, assuming no elections are made? (Assume any carryovers will be used in the future.)

A) $25,000
B) $20,000
C) $15,000
D) $14,000
E) $23,000