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 $ $10,000$ $ $72,000$

State Museum Antique painting $7,50540$

A needy family food and clothes $900540$

United Way Cash $58,00058,000$

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 $$350,000.$

Charitable contribution deduction:

Carryover :

b$.$ Calvin's AGI is $$350,000,$ but the State Museum told Calvin that it plans to sell the painting.

Charitable contribution deduction:

Carryover :

e$.$ Calvin's AGI is $$350,000,$ but the painting is worth $$160,000.$

Charitable contribution deduction:

Carryover :