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 Hobbs Medical Center State Museum A needy family United Way Item IBM stock Antique painting Food and clothes Cash Cost $ 8,000 6,500 700 38,000 FMV $ 52,000 3,900 420 38,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) e. Calvin's AGI is $250,000, but the painting is worth $100,000. Charitable contribution deduction $ 113,000 Carryover $ 39,000 X