Virginia is a cash-basis, calendar-year taxpayer. Her salary is \($90,000,\) and she is single. She plans to purchase a residence in 2024. She anticipates her property taxes and interest will total \($8,100.\) Each year, Virginia contributes approximately \($4,000\) to charity. Her other itemized deductions total approximately \($5,350\) for each year.

Determine her tax for 2023 and 2024 for each situation. Assume that 2024 tax rates and standard deductions are the same as for 2023.

a. Virginia contributes \($4,000\) to charity in each year.

b. Virginia contributes \($8,000\) to charity in 2023 but makes no contributions in 2024.

c. Virginia makes no contributions in 2023 but contributes \($8,000\) in 2024.

d. Alternative c results in a lower tax than either a or b. Why?