Homer Has AGI of $41,500, and Makes the Following Donations

Homer has AGI of $41,500, and makes the following donations in the current year: • $1,000 cash to the United Way.
• 100 hours contributed to the Red Cross to help flood victims Homer's normal billing rate is $40 per hour in his consulting business) .
• 15 old dress shirts to Goodwill Industries, original cost $300; fair market value $60) .
• $1,000 cash to an old friend, Sam, to help cover his medical bills What is Homer's charitable contribution deduction for the current year?

A) $1,000-
B) $1,060
C) $1,300
D) $2,060
E) $6,300