Donee

Hobbs Medical Center

State Museum

A needy family

United Way

Calvin reviewed his canceled checks and receipts this year $(2023)$ for charitable contributions, which included an antique

painting and IBM stock. He has owned the IBM stock and the painting since $2005.$

Item

IBM stock

Antique painting

Food and clothes

Cash

Cost

$ $9,200$

$7,100$

$820$

$50,000$

FMV

$ $64,000$

$4,260$

$490$

$50,000$

Calvin's AGI is $$154,000.$

Calculate Calvin's charitable contribution deduction and carryover $($if any$)$ under the following circumstances.

Note: Leave no answer blank. Enter zero if applicable.