(c)	Harold is a head of household, has $24,000 of taxable income in 2020 from noncapital gain or loss sources, and has the following capital gains and losses.
	TAXPAYER HAROLD CAPITAL GAINS AND LOSSES FOR TAX YEAR 2020
	28% long term capital gain	$ 4,300
	28% long term capital loss	( 2,000)
	5%/15% long term capital gain	18,000
	Short term capital loss	( 1,700)
	What is Harold's taxable income and the tax on that taxable income?
(d)	On January 1, 2020, June donated business equipment to a qualified charitable organization. June had purchased the equipment on January 1, 2014 for $50,000 and had taken $45,000 of accelerated depreciation on the equipment. At the time of the gift, the property had a fair market value of $65,000. What is the recapture potential and the amount of the charitable contribution deduction?