1. In the current year, Oriole Corporation donated a painting worth $30,000 to the Texas Art Museum, a qualified charity. The museum included the painting in its permanent collection. Oriole Corporation purchased the painting five years ago for $10,000. Orioles charitable contribution deduction is $____________.

2. In the current year, Azul Corporation, a calendar year C corporation, received a dividend of $30,000 from Nara Corporation. Azul owns 25% of the Nara Corporation stock. Assuming it is not subject to the taxable income limitation, Azuls dividends received deduction is $_____________.