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2016年美國CPA練習題精選：Regulation 15
Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?
a. $11,000
b. $25,000
c. $0
d. $14,000
答案：B
Explanation
Choice "b" is correct. Individual taxpayers may deduct the FMV of property donated to charity. The limit is 30% of the taxpayer's AGI (30% × $90,000 = $27,000). The FMV of the property is $25,000 and is within the allowable amount.
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