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 Hobbs Medical Center State Museum A needy family United Way IBM stock Antique painting Food and clothes Cash $5.000 5,000 400 8,000 $22.000 3,000 250 8,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. a) Calvin's AGI is $100,000. b) Calvin's AGI is $100,000, but the State Museum told Calvin that it plans to sell the painting. c) Calvin's AGI is $50.000. d) Calvin's AGI is $100,000 and Hobbs is a private nonoperating foundation e) Calvin's AGI is $100,000, but the painting is worth $10,000