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During the year, Campbell Corporation contributes some of its inventory to a qualified charity for use in feeding the needy. The inventory has a FMV

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During the year, Campbell Corporation contributes some of its inventory to a qualified charity for use in feeding the needy. The inventory has a FMV of $85,000 and an adjusted basis of $25,000. What is the amount of Campbell Corporation's charitable contribution deduction for the donation of the inventory as determined without regard to the overall charitable contribution limitation

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