Toby, a Single Taxpayer with No Dependents,made the Following Cash $$\begin{array} { l r } \text { Salvation Army } & \$ 3,000 \\\text { Church } & 2,000\end{array}$$

Toby, a single taxpayer with no dependents,made the following cash contributions during the current year.
?
$$\begin{array} { l r } \text { Salvation Army } & \$ 3,000 \\\text { Church } & 2,000\end{array}$$
Toby's AGI is $100,000 and is in the 22% marginal tax rate. In addition to the expenditures described above, his only other qualified itemized deductions are home mortgage interest of $6,000 and property taxes of $2,000. What is the after-tax cost to Toby of his charitable contributions?

A) $- 0 -
B) $3,900
C) $4,340
D) $4,780
E) $5,000