Compute the charitable contribution deduction $($ignoring the percentage limitation$)$ for each of the following C corporations.

If required, round your answers to nearest dollar.

a$.$ Amber Corporation donated inventory of clothing $($basis of $$86,000,$ fair market value of $$107,500)$ to a qualified charitable organization

that operates homeless shelters.

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b$.$ Brass Corporation donated stock held as an investment to Western College $($a qualified organization$).$ Brass acquired the stock three

years ago for $$40,800,$ and the fair market value on the date of the contribution is $$65,280.$ Western College plans on selling the stock.

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c$.$ Ruby Corporation donates a sculpture held as an investment and worth $$231,600$ to a local museum $($a qualified organization$),$ which

exhibits the sculpture. Ruby acquired the sculpture four years ago for $$92,640.$