Hannah makes the following charitable donations in the current year: Inventory held for resale in Hannah's business (a sol Stock in HBM, Inc., held as an investment (acquired Baseball card collection held as an investment (acqui The HBM stock and the inventory were given to Hannah's church, and the baseball card collection was given to the United Way. Both donees promptly sold the property for the stated fair market value. Disregarding percentage limitations, Hannah's current charitable contribution deduction is: a. $52,000. $28,000. $67,200. $51,200.

To determine Hannah's charitable contribution deduction, we need to consider the type of property donated and the fair market value (FMV) of each donation. However, since the problem doesn't provide specific FMV values or acquisition costs, I'll explain the general rules for each type of donation: 1. **Inventory Held for Resale**: When a business donates inventory, the deduction is generally limited to the lesser of the FMV or the cost basis of the inventory. Since the inventory was given to a church, a qualified charitable organization, Hannah can deduct the cost basis of the inventory. 2. **Stock in HBM, Inc.**: If the stock was held for more than one year, it is considered a long-term capital gain property. The deduction is generally the FMV of the stock at the time of the donation. Since it was given to a church, Hannah can deduct the FMV. 3. **Baseball Card Collection**: If the collection was held for more than one year, it is also considered a long-term capital gain property. The deduction is generally the FMV of the collection at the time of the donation. Since it was given to the United Way, Hannah can deduct the FMV. Without specific values, we can't calculate the exact deduction. However, the correct answer would be based on the sum of the FMV of the stock and the baseball card collection, plus the cost basis of the inventory. If you have those values, you can match them to

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