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Calvin reviewed his canceled checks and receipts in 2020 for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005.

Donee	Item	Cost		FMV
Hobbs Medical Center	IBM stock	$	7,400	$	46,000
State Museum	Antique painting		6,200		3,720
A needy family	Food and clothes		640		380
United Way	Cash		32,000		32,000

Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. Assume CARES Act applies. (Leave no answer blank. Enter zero if applicable.)

c. Calvins AGI is $109,000.

d. Calvins AGI is $220,000 and Hobbs is a private nonoperating foundation.

e. Calvins AGI is $220,000, but the painting is worth $82,000.

Charitable Contribution deduction:

Carryover: