What is the amount of Maple Corp.'s charitable contribution deduction for the painting (assuming income limitations do not apply)

The first part of the question is missing, so I looked for similar questions:

Maple Corp. owns several pieces of highly valued paintings that are on display in the corporation's headquarters. This year, it donated one of the paintings valued at $100,000 (adjusted basis of $25,000) to a local museum for the museum to display.

Maple Corp. can deduct $100,00 as charitable contribution.

When a corporation or an individual donates art work to a qualifying charity, they can deduct the fair market value of the art work if:

i believe it’s b because the rest don’t make sense

answer; dogs;