$1.$ T$$s Contribution base for the year of the following gifts is $$150,000.$ During the year T makes contributions to Suntan U$.,$ an organization within $170($b$)(1)($A$)($ii$)$ and $(2),$ or to Private Foundation, which is within $170($c$)(2)$ but not within $170($b$)(1)($A$)($vii$).$ In each of the following circumstances assume all verification requirements are met and determine T$$s $170$ deduction for the current year, and what effect, if any, $170($d$)(1)($A$)$ will have:

$($f$)$ T has a freshman daughter who attends Suntan U$.$ and T pays $$3,000$ tuition for her and makes a $$10,000,$ cash Sponsor's Club contribution. Children of members of the Sponsors$$ Club are automatically admitted to Suntan U$.$