1.5: Karen is a 20% partner in Smith Partners. The other interests in the partnership are owned by Karen's parents and siblings. At the end of the year, the partnership had the following balance sheets (basis and FMV) Basis FMV Buildings $100,000 $200,000 300,000 $60,000 $150,000 $90,000 300,000 $175,000 $450,000 625,000 $125,000 Land Capital, Karen Capital, Parents Capital, Siblings 306,000 $187,000 625,000 At that time, Karen decided to give her interest in the partnership to her alma mater, State Tech. Assuming that none of the partnership's assets constitute ordinary income property, what will be the amount of Karen's charitable contributions deduction