Sydney, a single taxpayer, had $80,000 in adjusted gross income in year 2. During the year, she contributed $15,000 to her church. She also had a $17,000 contribution carryover from her year 1 church contributions. What is the maximum amount of charitable deduction that Sydney may claim on her year 2 income tax
return?

a. $40,000

b. $32,000

c. $19,200

d. $15,000