Amount Of Charitable Contribution Allowed 542380

Elaine contributed some inventory from her sole proprietorship to a public charity for its use. On the date of the contribution, Elaine’s basis in the inventory was $10,000 and the fair market value was $15,000. What is the amount of charitable contribution allowed (before considering any potential percentage limitation)?

a.$15,000

b.$10,000

c.$5,000

d.$0