In $2022,$ Citradoria Corporation is a corporation that contributes $$35,000$ cash to qualified charitable organizations during the current tax year. The corporation has net operating income of $$91,000,$ before deducting the contributions, and adding dividends received from domestic corporations $($ownership in all corporations is less than $20$ percent$)$ in the amount of $$25,000.$

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a$.$ What is the amount of Citradoria Corporation's allowable deduction for charitable contributions for $2022?$

fill in the blank $1$ of $1$$

$29,000$

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Corporations are allowed a deduction for contributions to qualified charitable organizations. Generally, a deduction is allowed in the year in which a payment is made.

A corporation's charitable contribution deduction is limited to statutory percent of taxable income, computed before the deduction for charitable contributions, net operating loss carrybacks, capital loss carrybacks, and the dividends received deduction. Any excess contributions may be carried forward for a statutory number of years.

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b$.$ In $2023,$ Citradoria contributes $$4,000$ to charitable organizations. The corporation has net operating income of $$250,000$ before deducting the contributions, and no dividend income. What is the amount of Citradoria's allowable deduction for charitable contributions in $2023?$