On December 20, 2017, Mr. and Mrs. Garrison purchased four tickets for a New Year's Eve party at their church, a qualified charitable organization. Each ticket cost $75 and had a fair market value of $50. The Garrisons gave two of the tickets to a needy family in the community. Mr. Garrison tended bar at the party from 8 p.m. to 4 a.m. and was paid $40. The usual charge for such services is $80. Immediately before midnight, Mr. Garrison pledged $200 to the building fund and delivered a check for that amount on January 2, 2018. Of the amounts described above, the total amount that the Garrisons can include as a charitable contribution deduction for 2017 on a joint return is

a. $340
b. $200
c. $140
d. $100

Ans: d. $100