Karen, a Calendar Year Taxpayer, Made the Following Donations to Qualified

Karen, a calendar year taxpayer, made the following donations to qualified charitable organizations in 2012: The land had been held as an investment and was acquired 4 years ago.Shortly after receipt, the City of Terre Haute sold the land for $210,000.Karen's AGI is $450,000.The allowable charitable contribution deduction is:

A) $84,000 if the reduced deduction election is not made.
B) $100,000 if the reduced deduction election is not made.
C) $165,000 if the reduced deduction election is not made.
D) $170,000 if the reduced deduction election is made.
E) None of the above.