During the current year, Melissa reports AGI of $200,000. As part of some estate planning, she donates $30,000 to her alma mater, Middle State University, and $65,000 to a private nonoperating foundation.

a. What is the amount of Melissas charitable deduction for the current year?

b. Assume the same facts in Part a except that she donates $45,000 to Middle State University.

2019 Tax Year.