Calvin reviewed his canceled checks and receipts this year (2021) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Item Cost FMV Hobbs Medical Center IBM stock $ 8,800 $ 60,000 State Museum Antique painting 6,900 4,140 A needy family Food and clothes 780 4701 United Way Cash 46,000 46,000 Calvin's AGI is $290,000, but the State Museum told Calvin that it plans to sell the painting Calculate Calvin's charitable contribution deduction and carryover (if any) (Leave no answer blank. Enter zero if applicable) Charitable contribution deduction Carryover