During the current year, Leo spends approximately 90 hours of his time in developing budget programs for a church. As a programmer and data analyst, he normally bills his clients at $100 per hour for his time Paid $6,500 to a church of which $3,000 was contributed to the church and $3,500 was paid to enroll his child in its school Made a $1,200 cash contribution to United Way and received a receipt $3,500 Clothing and household items contributed to Salvation Army with a fair market value at donation of Stock with a fair market value of $8,000 and cost of $6,000, purchased 8 months before its donation to State University Stock with a fair market value of $2,200 and cost of $600, purchased in 2000, donated to American Red Cross Stock with a fair market value of $1,600 purchased two years earlier for $3,000 receipt donated to American Lung Association Made a cash contribution to the Salvation Army during-their-Christmas appeal-and-did not received a Painting inherited with a basis of $60,000 and fair market value of $90,000 Paid $500 for a ticket for United Way benefit show (actual value of a ticket to the show was $100). Christopher was not able to attend the show. Paid $2,000 for annual homeowner's association dues. Paid $1,000 for membership in an athletic scholarship program maintained by the university The only benefit of the membership is entitlement to purchase a season ticket to the university's home football games. Paid $200 dues to a social club 500 miles driven to make deitveres for local food bank 1,300 miles doven in his personal car performing services for his church What is Christopher's allowable charitable contribution deduction and carryover assuming that (a) no election is made to reduce the deduction for the painting (b) an election is made to deduct-a-reduced amount for the painting?