Calvin reviewed his cancelled 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 $ 5,400 $26,000 5,200 Hobbs Medical Center IBM stock Antique painting Food and clothes State Museum 3,120 260 A needy family United Way 440 Cash 12,000 12,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) b. Calvin's AGI is $120,000 but the State Museum told Calvin that it plans to sell the painting. Charitable contribution deduction Carryover