Mark Moody has adjusted gross income of \(\$ 50,000\) for 2018 . During the year, he gave his church \(\$ 3,000\) cash and land having a fair market value of \(\$ 40,000\) and a basis of \(\$ 20,000\). The land was held long-term. A contribution of \(\$ 8,000\) in cash was also made to a private charity. How much may be deducted as contributions if Mark does not elect to reduce the fair market value by the appreciation in value of the land donated? How much is the charitable contributions carryover?