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 $ 8,200 6,680 720 40,000 FMV $ 54,600 3,960 430 40,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) roblem 6-48 Part-e (Algo) Calvin's AGI is $260,000, but the painting is worth $106,000. Answer is complete but not entirely correct. Charitable contribution deduction 95,960 Carryover 2,000 S S