Carly Donated Inventory (Ordinary Income Property) to a Church

Carly donated inventory (ordinary income property) to a church. She purchased the inventory last month for $100,000, and on the date of the gift, it had a fair market value of $92,000. What is her maximum charitable contribution deduction for the year related to this inventory if her AGI is $200,000?

A) $100,000.
B) $92,000.
C) $60,000.
D) $46,000 if the church sells the inventory.
E) None of the abovE.The charitable deduction for ordinary income property is the lesser of FMV or basis limited to 50% of AGI.