Charitable Contribution Limitations. During the current year, Melissa reports AGI of $200,000. As part of some estate planning, she donates $30,000 to her alma mater, Middle State University, and $65000 to a private non-operating foundation. (a) What is the amount of Melissa's charitable deduction for the current year? (b) Assume the same facts in Part a except that she donates $45000 to Middle State University