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

a. Amber Corporation donated inventory of clothing (basis of $68,500, fair market value of $85,625) to a qualified charitable organization that operates homeless shelters.

b. Brass Corporation donated stock held as an investment to Western College (a qualified organization). Brass acquired the stock three years ago for $144,000, and the fair market value on the date of the contribution is $230,400. Western College plans on selling the stock.

c. Ruby Corporation donates a sculpture held as an investment and worth $226,000 to a local museum (a qualified organization), which exhibits the sculpture. Ruby acquired the sculpture four years ago for $90,400.