4 Grocer Services Corporation a calendar year taxpayer a wholesale distributor of food made the following donations to qualified charitable organizations during the year Adjusted Basis Fair Market Value Food held as inventory donated to the Ohio 6 500 7 800 Children s Shelter Passenger van to Ohio Children s Shelter to be used to 8 500 6 100 transport children to school Stock in Acme Corporation acquired two years ago and 5 000 9 200 held as an