Calvin reviewed his canceled checks and receipts this year (2023) 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 Itee IBM stock Antique painting Cost $ 5,000 A needy family United Way Food and clothes Cash 5,000 400 8,000 FMV $ 22,000 3,000 250 8,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Note: Leave no answer blank. Enter zero if applicable. a. Calvin's AGI is $100,000. Calvin reviewed his canceled checks and receipts this year (2023) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. State Museum Donee Item Hobbs Medical Center A needy family IBM stock Antique painting Food and clothes Cash Cost $ 5,000 5,000 400 8,000 FMV $ 22,000 3,000 250 8,000 United Way Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Note: Leave no answer blank. Enter zero if applicable. b. Calvin's AGI is $100,000, but the State Museum told Calvin that it plans to sell the painting. Calvin reviewed his canceled checks and receipts this year (2023) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Item Hobbs Medical Center IBM stock Cost $ 5,000 A needy family Antique painting Food and clothes Cash 5,000 400 8,000 FMV $ 22,000 3,000 250 8,000 State Museum United Way Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Note: Leave no answer blank. Enter zero if applicable. c. Calvin's AGI is $50,000. Charitable contribution deduction Carryover $ 0 Calvin reviewed his canceled checks and receipts this year (2023) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. State Museum Donee Item Hobbs Medical Center A needy family IBM stock Antique painting Food and clothes Cash Cost $ 5,000 FMV $ 22,000 5,000 3,000 400 8,000 250 8,000 United Way Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Note: Leave no answer blank. Enter zero if applicable. d. Calvin's AGI is $100,000 and Hobbs is a private nonoperating foundation. Charitable contribution deduction Carryover $ 0 Calvin reviewed his canceled checks and receipts this year (2023) 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 A needy family State Museum United Way Item IBM stock Cost $ 5,000 FHV $ 22,000 Antique painting Food and clothes 5,000. 3,000 Cash 400 8,000 250 8,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Note: Leave no answer blank. Enter zero if applicable. e. Calvin's AGI is $100,000, but the painting is worth $10,000.