During the current year, Carlson Corporation (a calendar year taxpayer) had the following income and expenses:

Income from operations $350,000

Expenses from operations $225,000

Qualifying dividends from domestic corporation in which Carlson owns a 40% interest $ 27,000

NOL carryover from prior year $2,000

On October 1, Carlson Corporation made a contribution to a qualified charitable organization of $25,000 in cash (not included in any of the above items). Determine Carlson Corporations charitable contribution deduction for the current year.