Calvin reviewed his cancelled checks and receipts this year for charitable contributions, which included a painting and IBM stock. He has owned the IBM stock and painting since 2005.

Donee	Item	Cost		FMV
Hobbs Medical Center	IBM stock	$	5000	$	22,000
State Museum	Antique painting		5,000		3,000
A needy family	Food and clothes		400		250
United Way	Cash		8,000		8,000
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 $100,000. charitable contributuion deduction $ carryover $ b. Calvins AGI is $100,000 but the State Museum told Calvin that it plans to sell the painting. charitable contributuion deduction $ carryover $ c. Calvins AGI is $50,000. charitable contributuion deduction $ carryover $ d. Calvins AGI is $100,000 and Hobbs is a private nonoperating foundation. charitable contributuion deduction $ carryover $ e. Calvins AGI is $100,000 but the painting is worth $10,000. charitable contributuion deduction $