Choice "B" is correct. The contribution limit for a church is 50% of the contribution base (adjusted gross income in this case). Moore's contribution limit for the current year is 50% × $50,000$25,000. Against this limit she can take her current year contributions ($18,000) plus the prior year carry-over ($10,000) until she reaches the current year limit. Therefore, she can take all the current year contributions plus $7,000 of the carryover for a $25,000 total.Choice "d" is incorrect. Moore is not limited to her prior year charitable contribution carryover.
Choice "c" is incorrect. Moore may use part of her prior year charitable contribution carryover.
Choice "a" is incorrect per the explanation above.