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 Cost FMV

Hobbs Medical Center IBM stock $ $6,000$ $ $32,000$

State Museum Antique painting $5,5003,300$

A needy family Food and clothes $500300$

United Way Cash $18,00018,000$

Calculate Calvin's charitable contribution deduction and carryover $($if any$)$ under the following circumstances. a$.$ Calvin's AGI is $$150,000.$b$.$ Calvin's AGI is $$150,000,$ but the State Museum told Calvin that it plans to sell the painting.c$.$ Calvin's AGI is $$74,000.$d$.$ Calvin's AGI is $$150,000$ and Hobbs is a private nonoperating foundation.e$.$ Calvin's AGI is $$150,000,$ but the painting is worth $$40,000.$