88. Clarence is a packrat. He has clothes from when he was in high school some twenty years ago that he would never wear. He also has household items that have accumulated over the past fifteen years. Some of these household items have not been used by Clarence in years and he is not sure if they even work.

Clarence is buying a new home and wants to clean out his closets before he moves into his new house. He would like to give all of his old clothes and household items to local charities. What restrictions apply to charitable deductions of old clothes and household items?