Clayton Contributes Land to the American Red Cross for Use

Clayton contributes land to the American Red Cross for use as a future site for a new building. His AGI is $50,000. Clayton paid $20,000 for the land eight months ago but its market value at the date of contribution is
$25,000. With no special elections, Clayton's deductible contribution this year is

A) $20,000.
B) $18,000.
C) $7,000.
D) $25,000.