Charitable Contribution Deductions. T Corporation has the following for tax year 2021:

Net income from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $600,000

Dividends (from less than 20% owned corporation) . . . . . . . . . . . . . . . . . . . . . 140,000

a. What is T Corporations maximum charitable contribution deduction for 2021?

b. Assuming T Corporation made charitable contributions of $68,000 during 2021 and had a $10,000 charitable contribution carryover from 2020, compute how much of its 2020 carryover will be carried over to 2022.