Marcia, a shareholder in a corporation with stores in five states, donated stock with a basis of $10,000 to qualified charitable organization in 2012. Although the stock of the corporation was not traded on a public stock exchange, many shares had been sold over the past several years. Based on the average selling price, for the stock in 2012, Marcia deducted $95,000 on her 2012 tax return. Marcia received a notice from the IRS that the $95,000 deduction had been reduced to $10,000 because she had not obtained a qualified appraisal or attached a summary of her appraisal to her tax return. Marcia has asked you to advise her on this matter. Write a letter containing your conclusions to Ms. Marcia Meyer, 1311 Santos Court, San Bruno, CA 94066.