Final answer:
Ophelia's tax deduction cannot be precisely determined without knowing the value of the preferred seating benefit she received. The donation may partially be deductible if the benefit value is less than $3,000. The purchase of tickets is not generally deductible as they are personal expenses.
Step-by-step explanation:
The question deals with the tax deduction associated with charitable donations and the purchase of tickets for events, in this case, curling matches at a university. When Ophelia donates $3,000 to Canada University's athletic department for preferred seating, it might be partly considered a charitable donation depending on the benefit she receives in return. The tickets she purchases for the curling matches are a separate transaction and typically would not be deductible as they are personal entertainment expenses.
However, since the question asks for the deduction pertaining to the current taxable year, we need to consider if any part of the $3,000 donation could be considered a deductible charitable contribution. If the value of the preferred seating benefit is less than the total contribution, she may be able to deduct the difference. In the absence of specific details regarding the value of the preferred seating, we cannot determine the exact deductible amount.
Without further information, we can logically infer that at least a portion of the $3,000 is a nondeductible personal benefit. Therefore, options a. $6,000 and b. $3,000 are not likely correct, as they assume the full amount is deductible. Option c. $0 might not be correct since some donation might be deductible. Option d. $2,400 assumes a $600 value to preferred seating, which is arbitrary without more information. Option e. $2,970 is oddly specific and suggests a calculation that is not detailed in the question.