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Crator Inc., an accrual - based, calendar - year corporation, has net income for the current year of $ 4 6 8 , 0 0

Crator Inc., an accrual-based, calendar-year corporation, has net income for the current year of $468,000 after deducting a charitable contribution of $79,000 and a dividends received deduction (DRD) of $51,000. How much can Crator deduct in the current year for this contribution?

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