Dorchester Purchased Investment Realty in 2001 for $25,000

Dorchester purchased investment realty in 2001 for $25,000. During the current year he contributes it to the American Heart Association to use as the site for its new local headquarters. The realty has a value of $52,000 on the contribution date, and Dorchester's AGI is $100,000. Dorchester's maximum current year contribution deduction is

A) $- 0 -
B) $25,000
C) $30,000
D) $50,000
E) $52,000