al gain property to a qualified public charity and wants to deduct fair market value, the deduction would be subject to which of the following limits?...

If an individual taxpayer contributes capital gain property to a qualified public charity and wants to deduct fair market value, the deduction would be subject to which of the following limits?

a. 20 percent of the taxpayer's AGI.

b. 30 percent of the taxpayer's AGI.

c. 40 percent of the taxpayer's AGI.

d. 50 percent of the taxpayer's AGI.