in 2021, moore, a single taxpayer, had $50,000 in adjusted gross income. during 2021, she contributed $23,000 in cash to her church. she had a $10,000 charitable contribution carryover from her 2020 church contribution. what was the maximum amount of properly substantiated charitable contributions that moore could claim as an itemized deduction for 2021? $10,000 $23,000 $30,000 $33,000