d$.$ Ramon has decided to make a cash gift to the American Heart Association of $$154,700.$ However, he is considering delaying his gift until $2024$ when his AGI will increase to $$300,000$ and he will be in the $32\%$ income tax bracket, an increase from his $2023$ income tax bracket of $24\%.$

Assume a $6\%$ discount rate. The present value factors, at a $6\%$ discount rate, are as follows:

$\backslash$table$[[$Year$,$PV Factor at $6\%$