For 2017,Eugene and Linda had adjusted gross income of $30,000.Additional information for 2017 is as follows: What is the maximum amount they can deduct for charitable contributions in 2017?

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The maximum amount for charitable contributions that can be deducted is limited to 50% of the taxpayer's adjusted gross income (AGI). In this case, 50% of $30,000 is $15,000. However, there is a floor limit of 20% of AGI for certain contributions, including donations of capital gain property or conservation easements. Since there is no indication that Eugene and Linda made either of these types of contributions, the maximum amount they can deduct for charitable contributions is $15,000 x 20% = $3,000. However, the standard deduction for married filing jointly in 2017 is $12,700, so if their total itemized deductions, including charitable contributions, do not exceed this amount, it would be better for them to take the standard deduction instead. Therefore, the maximum amount they can deduct for charitable contributions in 2017 is $2,000 (because $2,000 + $12,700 = $14,700, which is less than the $15,000 they could potentially deduct).

For 2017,Eugene and Linda Had Adjusted Gross Income of $30,000