47. Zeke made the following donations to qualified charitable organizations during the year: Basis Fair Market Value $1,350 $ 375 Used clothing of taxpayer and his family (all acquired more than a year ago) 12,000 10,875 Stock in ABC, Inc., held as an investment for 15 months Stock in MNO, Inc., held as an investment for 11 months Real estate held as an investment for two years 15,000 18,000 15,000 30,000 The used clothing was donated to the Salvation Army; the other items of property were donated to Eastern State University. Both are qualified charitable organizations. Disregarding percentage limitations, Zeke's charitable contribution deduction for the year is: a. $43,350 b. $ 56,250 c. $59,250 d. $ 60,375 e. None of these 48. Paul, a calendar year single taxpayer, has the following information for 2021: AGI $ 175,000 State income taxes 13,500 State sales tax 3,000 Real estate taxes 18,900 Gambling losses (gambling gains were $ 12, 000) 6,800 Paul's allowable itemized deductions for 2019 are: a. $10,000 b. $ 16,800 c. $39,200 d. $ 42,200 e. None of these