21. [LO 2] Compare and contrast the general rule for determining the amount of the charitable contribution if the corporation contributes capital gain property versus ordinary income property. 22. [LO 2] Which limitations might restrict a corporation's deduction for a cash charitable contribution? Explain how to determine the amount of the limitation. 23. [LO 2] For tax purposes, what happens to a corporation's charitable contributions that are not deducted in the current year because of the taxable income limitation?