During the current year, Sour Bill made the following contributions to the University of Nicelander (a qualified charitable organization): Cash $63,000 Stock in Sugar Rush, Inc. (a publicly traded corporation) 94,500 Sour Bill acquired the stock in Sugar Rush as an investment 14 months ago at a cost of $42,000. Sour Bill's AGI for the year is $189,000. What is his charitable contribution deduction for the current year