Calvin reviewed his canceled checks and receipts this year 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	$	7,600	$	48,000
State Museum	Antique painting		6,300		3,780
A needy family	Food and clothes		660		400
United Way	Cash		34,000		34,000

Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable)

a. Calvins AGI is $230,000.

Charitable Deduction Contribution _________ Carryover ___________

b. Calvins AGI is $230,000 but the State Museum told Calvin that it plans to sell the painting.

Charitable Deduction Contribution _________ Carryover ___________

c. Calvins AGI is $114,000.

Charitable Deduction Contribution _________ Carryover ___________

d. Calvins AGI is $230,000 and Hobbs is a nonoperating private foundation.

Charitable Deduction Contribution _________ Carryover ___________

e. Calvins AGI is $230,000 but the painting is worth $88,000.

Charitable Deduction Contribution _________ Carryover ___________