please answer

50. A taxpayer is contemplating donating the following assets to a qualified charity. The taxpayer understands that a qualified appraisal of the fair market value is required in certain cases. Which asset should the taxpayer select if s/ he does not want to bear the cost of a qualified appraisal and wants to maximize his/her deduction for the charitable contribution. Select the best answer. a. $30,000 of Walmart common stock held for 6 months with an original cost of $15,000 b. A plot of land adjacent to campus worth $30,000 for which the taxpayer paid $3,000. c. $30,000 of rare wine (with a $3,000 original cost to the taxpayer) that that RMU expects to auction at its homecoming gala. d. $30,000 of PPG Industries common stock held for 6 years with an original cost of $15,000