Calcalator Print tem Problem 10-35 (Algorithmic) (LO. 6) On December 27, 2018, Roberta purchased fourteen tickets to a charity ball sponscred by the city of San Diego for the benefit of underprivileged children. Each ticket cost $150 and had a fair market value of $30. On the same day as the purchase, Roberta gave the tickets to the minister of her church for personal use by his family. At the time of the oift of the tickets, Roberta pledged $7,800 to the building fund of her church. The pledge was satisfied by a check dated December 31, 2018, but not mailed until January 3, 2019. If an amount is zero, enter "O". a. Presuming Roberta is a cash basis and calendar year taxpayer, she can deduct 1,680 for the tickets and o for the pledge as a charitable contribution for 2018. Section 170 allows individuals and corporations to deduct contributiens made to qualified domestic organizations. Contributions to qualified charitable organizations serve certain social welfare needs and thus relieve the government of the cest of providing these needed services to the community Desoiption b. Would the amount of the deduction be any different if Roberta were an accrual basis taxpayer? If Roberta is an accrual basis and calendar year taxpayer, she can deduct the pledge as a charitable contribution for 2018 0 | X for the tickets and 8,220 X for incorrect