Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.)

a. Calvin's AGI is $220,000.

Charitable contribution deduction

Carryover

b. Calvin's AGI is $220,000 but the State Museum told Calvin that it plans to sell the painting.

Charitable contribution deduction

Carryover

c. Calvin's AGI is $109,000.

Charitable contribution deduction

Carryover

d. Calvin's AGI is $220,000 and Hobbs is a nonoperating private foundation.

Charitable contribution deduction

Carryover

e. Calvin's AGI is $220,000 but the painting is worth $82,000.

Charitable contribution deduction

Carryover

Required information [The following information applies to the questions displayed below.] Calvin reviewed his cancelled checks and receipts this year for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) Required information [The following information applies to the questions displayed below.] Calvin reviewed his cancelled checks and receipts this year for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.)