Every year Tom donates his previous year's clothing to Goodwill to make room in his closet for this year's fashion.He estimates the value of his donation to be approximately $6,000.Tom recently learned that because his donation exceeds $5,000, he must support his donation with an appraisal and signed statement by the appraiser on Form 8283.Tom decides to claim a charitable deduction of $4,900 to avoid the appraisal requirement.

1. If Tom gets an appraisal that states the value of the clothes is $6,000, how much tax deduction will he receive for the clothes?
2. If Tom's clothes are worth $6,000, is he better off getting the appraisal or reporting a deduction of $4,900? What information would you need to answer this question?
3. Does Tom's reporting $4,900 violate tax law and/or ethical standards?
4. Do you think the IRS has reason to be suspicious of contributions that fall just below $5,000? Why?