In 2005, Gloria Purchased as an Investment Unimproved Land for $50,000

In 2005, Gloria purchased as an investment unimproved land for $50,000. In 2015, Gloria sells the land, now worth $200,000, to her church for $50,000. As a result of this transaction, Gloria reports:

A) No gain and no charitable deduction.
B) No gain and a charitable deduction of $50,000.
C) No gain and a charitable deduction of $150,000.
D) A $150,000 capital gain and a charitable deduction of $200,000.
E) A $37,500 capital gain and a charitable deduction of $150,000.