kris anticipates adjusted gross income of $100,000 for the current tax year. she is considering making a gift of appreciated real estate to her church, a qualified charitable institution. kris's adjusted basis in this real estate is $20,000. the real estate has a current fair market value of $50,000. kris has owned the real estate for 15 years. if kris does gift the real estate to her church, what is the maximum allowable charitable deduction she can receive in the current tax year? a) $50,000 b) $30,000 c) $20,000 d) $100,000