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

If required, round your answers to the nearest dollar.

a. Amber Corporation donated an inventory of clothing (basis of $26,000, fair market value of $32,500) 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 $142,800, and the fair market value on the date of the contribution is $228,480. Western College plans on selling the stock. $____________________

c. Ruby Corporation donates a sculpture held as an investment and worth $161,600 to a local museum (a qualified organization), which exhibits the sculpture. Ruby acquired the sculpture four years ago for $64,640. $________________________