Determine the amount of the charitable deduction (with-out regard to percentage limitations) allowed in each of the following situations: a) Rent-free use of building for three months allowed for the United Way fund drive. The building normally rents for $900 per month, and the owner paid $1,100 for utilities during this period. b) Gift of General Motors stock valued at $9,000 to State University. Taxpayer purchased the stock five months ago for $11,000. c) Donation of stamp collection valued at $4,000 to local museum for display to the general public. Taxpayer had paid $1,000 for the stamps many years ago. d) Gift of paintings to local hospital to be placed on the walls of a remodeled floor. The paintings were painted by the donor and were appraised at $20,000. e) Donation of Civil War relics to American Heart Association to be sold at its current fund-raising auction. Taxpayer paid $1,000 for the relics ten years ago, and an expert appraiser valued them at $7,000 on the day of the gift.