Agnes is retired and has only a $\backslash (\backslash$$ $12,000\backslash )$ annual pension as income. In $2018,$ Agnes' aunt dies and leaves her land worth $\backslash (\backslash$$ $1\mathrm{.}2\backslash )$ million. Agnes sees no need for the land and donates it immediately to a qualified public charity. Agnes may deduct a $\backslash (\backslash$$ $1\mathrm{.}2\backslash )$ million charitable contribution on her $2018$ tax return.

True

False