1. Lisa Co. was organized on January 4, Year 2. For the year ended December 31, Year 2, Lisa had taxable income of $550,000 before charitable contributions. During the year, Lisa made the following charitable contributions to qualifying organizations:

1. $30,000 to Make a Wishbone
2. $20,000 to Max-imize Your Giving

What is the maximum allowable deduction that Lisa may take as a charitable contribution on its tax return for Year 2?