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Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for Year 12. During Year 12, Taylor donated land to a church and made no other contributions. Taylor purchased the land in Year 1 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 Year 12?

a. $25,000 b. $14,000 c. $11,000 d. $0

The rule of necessity allows an agency to conduct an immediate hearing without

adequate notice when an emergency exists. a. True b. False