Donald and May Husband and Wife)contributed $15,000 in Cash to Their

Donald and May husband and wife) contributed $15,000 in cash to their synagogue during 2016.They also donated $3,000 to a private foundation which is a nonprofit cemetery organization.They knew a 30% limit applies to contributions to such foundations.Their adjusted gross income for the year 2016 was $30,000.Donald and May's deductible contribution for the year 2016 and any carryover to next year is:

A) $15,000 with $3,000 carryover to next year.
B) $15,000 with $2,100 carryover to next year.
C) $7,500 with $2,100 carryover to next year.
D) $18,000 with $0 carryover to next year.